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Messenger Media and Information Technology Pty Ltd and Commissioner of Taxation   flag  2

[2023] AATA 752
Administrative Appeals Tribunal
Australia
27th March, 2023

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
MT 2024/1 - Miscellaneous tax: time limits for claiming an input tax or fuel tax credit [2024] ATOMTR 1 Australian Taxation Office Australia - Commonwealth circa 2024 AustLII flag
Semmens and Commissioner of Taxation (Taxation) [2023] AATA 2060 Administrative Appeals Tribunal Australia 14 Jul 2023 AustLII flag

Legislation Cited

Legislation Name Provision
System (Goods and Services Tax) Act 1999 (Cth) s1.1, s2.5, s5.5
Taxation Administration Act 1953 (Cth) s10, s15
Amendment (Assessment) Act 2012 (Cth)
Tax Laws Amendment (2008 Measures No. 3) Act 2008 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
H & B Auto Repair Centre Pty Ltd and Commissioner of Taxation [2022] AATA 3561 Administrative Appeals Tribunal Australia 25 Oct 2022 AustLII flag 3
JHKW and Commissioner of Taxation [2022] AATA 2875 Administrative Appeals Tribunal Australia 5 Sep 2022 AustLII flag 3
Commissioner of Taxation v Travelex Ltd [2020] FCAFC 10 Federal Court of Australia Australia - Commonwealth 14 Feb 2020 AustLII flag 4
Rosebridge Nominees Pty Ltd (In Liq) v FCT [2019] AATA 426; 109 ATR 988 Administrative Appeals Tribunal Australia 19 Mar 2019 AustLII flag 5
SE Sedgwick & YE Sedwick v FCT [2015] AATA 690; (2015) 97 ATR 696 Administrative Appeals Tribunal Australia 10 Sep 2015 AustLII flag 5
Trustee for the SBM Trust v FCT [2015] AATA 174; (2015) 101 ATR 191 Administrative Appeals Tribunal Australia 26 Mar 2015 AustLII flag 6
North Sydney Developments Pty Ltd v FCT [2014] AATA 363; (2014) 92 ATR 740 Administrative Appeals Tribunal Australia 6 Jun 2014 AustLII flag 2
Central Equity Ltd v Commissioner of Taxation [2011] FCA 908; (2011) 214 FCR 255; (2011) 82 ATR 550 Federal Court of Australia Australia - Commonwealth 10 Aug 2011 AustLII flag 7
Deputy Commissioner of Taxation v Woodhams [2000] HCA 10; (2000) 199 CLR 370; (2000) 169 ALR 503; (2000) 74 ALJR 564; (2000) 21 Leg Rep 24; (2000) 43 ATR 757 High Court of Australia Australia - Commonwealth 2 Mar 2000 AustLII flag 85

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