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Ian Mark Collins & Mieneke Mianno Collins ATF The Collins Retirement Fund and Commissioner of Taxation (Taxation)   flag 

[2022] AATA 628
Administrative Appeals Tribunal
Australia
4th April, 2022

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s2.5

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Whiddon and Commissioner of Taxation [2022] AATA 197; (2022) 114 ATR 220 Administrative Appeals Tribunal Australia 10 Feb 2022 AustLII flag 2
McCorkell and Commissioner of Taxation [1998] AATA 562; 39 ATR 1112 Administrative Appeals Tribunal Australia 28 Jul 1998 AustLII flag 2
George Casimaty v Commissioner of Taxation [1997] FCA 1388 Federal Court of Australia Australia - Commonwealth 10 Dec 1997 AustLII flag 1
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
Statham v FCT [1988] FCA 463; (1988) 16 ALD 723; (1988) 20 ATR 228 Federal Court of Australia Australia - Commonwealth 23 Dec 1988 AustLII flag 29
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 341
FCT v Whitfords Beach Pty Ltd [1982] HCA 8; (1982) 150 CLR 355; (1982) 39 ALR 521; (1982) 12 ATR 692; (1982) 56 ALJR 240 High Court of Australia Australia - Commonwealth 17 Mar 1982 AustLII flag 281

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