april 2013 84 part 2 84 atr 349-705 cumulative table of
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April 2013 84 PART 2 84 ATR 349-705
CUMULATIVE TABLE OF CASES REPORTED
[2011] AATA 359 (AAT—B J McCabe, Senior Member) (2011) ............................................. 192
[2011] AATA 403 (AAT—C Walsh, Senior Member) (2011) .................................................... 282
[2011] AATA 431 (AAT—S E Frost, Senior Member) (2011) .................................................. 311
[2011] AATA 512 (AAT—D Letcher, Senior Member) (2011) .................................................. 322[2011] AATA 539 (AAT—R W Dunne, Senior Member) (2011) ........................................... 594[2011] AATA 544 (AAT—F O’Loughlin, Senior Member and
E Fice, Senior Member) (2011) ........................................................................................... 618[2011] AATA 545 (AAT—B J McCabe, Senior Member) (2011) .......................................... 659[2011] AATA 563 (AAT—M D Allen, Senior Member) (2011) ............................................. 667[2011] AATA 567 (AAT—S E Frost, Senior Member) (2011) ............................................... 672
[2011] AATA 570 (AAT—S E Frost, Senior Member) (2011) .................................................. 327[2011] AATA 589 (AAT—P E Hack, Deputy President) (2011) ............................................ 683[2011] AATA 607 (AAT—F O’Loughlin, Senior Member) (2011) ........................................ 688
[2011] AATA 769 (AAT—Downes J, President and F O’Loughlin, Senior Member)(2011) ...................................................................................................................................... 334
ACN 078 272 867 Pty Ltd (In Liq) (Formerly Advance Finances Pty Ltd) v DCT(HCA—Heydon J) (2011) ........................................................................................................ 15
ACT Revenue, Commissioner for v Dataflex Pty Ltd (ACTCA—Full Court) (2011) ............. 163
Antonopoulos and FCT, Re (AAT—S E Frost, Senior Member) (2011) ................................... 311
Applicant and FCT, Re (AAT—C Walsh, Senior Member) (2011) ........................................... 282Australian Crime Commission v Stoddart (HCA—Full Court)
(2011) ...................................................................................................................................... 365Bassili; Tang v (FMCA—Burnett FM) (2011) ........................................................................ 475
Binetter v DCT (HCA—Heydon J) (2011) ................................................................................... 15Campbell and Chief Commissioner of State Revenue, Re
(NSWADT—Full Court) (2011) ........................................................................................... 469
Caporale and FCT, Re (AAT—S E Frost, Senior Member) (2011) ........................................... 327Challenger Listed Investments Ltd (As Trustee for Challenger
Diversified Property Trust 1); Commissioner of State Revenue v(VSCA—Full Court) (2011) ................................................................................................. 576
Consolidated Media Holdings Ltd; FCT v (HCA—Full Court) (2012) ........................................ 1Cranswick; DCT v (FCA—Marshall J) (2011) ....................................................................... 492
Cases in bold reported in this part
ISSN 1035-0071 PRINT POST APPROVED PP255003/00596© 2013 Thomson Legal & Regulatory Limited ABN 64 058 914 668 trading as ATP
Craythorn and Chief Commissioner of State Revenue, Re (NSWADT—M Hole,Judicial Member) (2011) .......................................................................................................... 51
Croftworth Property Holdings (No 2) Pty Ltd; DCT v(FCA—Logan J) (2011) ........................................................................................................ 429
Dataflex Pty Ltd; Commissioner for ACT Revenue v (ACTCA—Full Court) (2011) ............. 163DCT v Cranswick (FCA—Marshall J) (2011) ........................................................................ 492DCT v Croftworth Property Holdings (No 2) Pty Ltd
(FCA—Logan J) (2011) ........................................................................................................ 429
DCT v Gashi (VSC—Dixon J) (2011) ........................................................................................ 175DCT v Marro (SA) Pty Ltd (FCA—Finn J) (2011) ............................................................... 561
DCT; ACN 078 272 867 Pty Ltd (In Liq) (Formerly Advance Finances Pty Ltd) v(HCA—Heydon J) (2011) ........................................................................................................ 15
DCT; Binetter v (HCA—Heydon J) (2011) .................................................................................. 15DCT; Seller v (FCA—Flick J) (2011) ...................................................................................... 501DCT; Transtar Linehaul Pty Ltd v (FCA—Robertson J) (2011) ......................................... 518
FCT v Consolidated Media Holdings Ltd (HCA—Full Court) (2012) ......................................... 1
FCT; GE Capital Finance Australasia Pty Ltd v (FCA—Gordon J) (2011) .............................. 128FCT; Leighton v (FCA—Full Court) (2011) ........................................................................... 547FCT; MTAA Superannuation Fund (R G Casey) Building Property
Pty Ltd v (FCA—Full Court) (2012) .................................................................................. 349
FCT; Petroulias v (FCA—Reeves J) (2011) ............................................................................... 110FCT; Player v (FCA—Edmonds J) (2011) .............................................................................. 541
Gashi; DCT v (VSC—Dixon J) (2011) ....................................................................................... 175
GE Capital Finance Australasia Pty Ltd v FCT (FCA—Gordon J) (2011) ............................... 128Hayward and Chief Commissioner of State Revenue, Re
(NSWADT—Full Court) (2011) ........................................................................................... 433Inglewood & Districts Community Enterprises Ltd and FCT, Re
(AAT—F O’Loughlin, Senior Member) (2011) ................................................................. 688Kolln and Chief Commissioner of State Revenue, Re
(NSWADT—A Verick, Judicial Member) (2011) .............................................................. 448
Krishnamurti Australia Inc and FCT, Re (AAT—D Letcher, Senior Member) (2011) ............. 322Leighton v FCT (FCA—Full Court) (2011) ............................................................................ 547
Lend Lease Funds Management Ltd; Commissioner of State Revenue v (VSCA—FullCourt) (2011) ............................................................................................................................. 62
Marro (SA) Pty Ltd; DCT v (FCA—Finn J) (2011) ............................................................. 561
MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd and FCT, Re(AAT—Downes J, President and F O’Loughlin, Senior Member) (2011) ........................... 334
MTAA Superannuation Fund (R G Casey) Building Property PtyLtd v FCT (FCA—Full Court) (2012) ............................................................................... 349
Murray and Chief Commissioner of State Revenue, Re (NSWADT—M Hole,Judicial Member) (2011) .......................................................................................................... 38
Mynott and FCT, Re (AAT—R W Dunne, Senior Member) (2011) .................................... 594Nguyen and FCT, Re (AAT—F O’Loughlin, Senior Member and
E Fice, Senior Member) (2011) ........................................................................................... 618Park and FCT, Re (AAT—S E Frost, Senior Member) (2011) ............................................ 672
Petroulias v FCT (FCA—Reeves J) (2011) ................................................................................ 110Player v FCT (FCA—Edmonds J) (2011) ............................................................................... 541
Romano and Chief Commissioner of State Revenue, Re (NSWADT—S Frost,Judicial Member) (2011) .......................................................................................................... 28
(Cases in bold reported in this part)
TABLE OF CASES REPORTED
Scouller and Commissioner of State Revenue, Re(VCAT—M F Macnamara, Deputy President) (2011) ..................................................... 458
Seller v DCT (FCA—Flick J) (2011) ....................................................................................... 501Smith and FCT, Re (AAT—M D Allen, Senior Member) (2011) ......................................... 667State Revenue, Chief Commissioner of; Re Campbell and
(NSWADT—Full Court) (2011) ........................................................................................... 469
State Revenue, Chief Commissioner of; Re Craythorn and (NSWADT—M Hole,Judicial Member) (2011) .......................................................................................................... 51
State Revenue, Chief Commissioner of; Re Hayward and(NSWADT—Full Court) (2011) ........................................................................................... 433
State Revenue, Chief Commissioner of; Re Kolln and(NSWADT—A Verick, Judicial Member) (2011) .............................................................. 448
State Revenue, Chief Commissioner of; Re Murray and (NSWADT—M Hole,Judicial Member) (2011) .......................................................................................................... 38
State Revenue, Chief Commissioner of; Re Romano and (NSWADT—S Frost,Judicial Member) (2011) .......................................................................................................... 28
State Revenue, Chief Commissioner of; Re Warner and(NSWADT—J Block, Judicial Member) (2011) ................................................................ 569
State Revenue, Commissioner of v Challenger Listed InvestmentsLtd (As Trustee for Challenger Diversified Property Trust 1)(VSCA—Full Court) (2011) ................................................................................................. 576
State Revenue, Commissioner of v Lend Lease Funds Management Ltd (VSCA—FullCourt) (2011) ............................................................................................................................. 62
State Revenue, Commissioner of; Re Scouller and(VCAT—M F Macnamara, Deputy President) (2011) ..................................................... 458
Stoddart; Australian Crime Commission v (HCA—Full Court)(2011) ...................................................................................................................................... 365
Syttadel Holdings Pty Ltd and FCT, Re (AAT—P E Hack,Deputy President) (2011) ...................................................................................................... 683
Tang v Bassili (FMCA—Burnett FM) (2011) ......................................................................... 475Taxpayer and FCT, Re (AAT—B J McCabe, Senior Member)
(2011) ...................................................................................................................................... 659
Taxpayer and FCT, Re (AAT—B J McCabe, Senior Member) (2011) ..................................... 192Transtar Linehaul Pty Ltd v DCT (FCA—Robertson J) (2011) .......................................... 518Warner and Chief Commissioner of State Revenue, Re
(NSWADT—J Block, Judicial Member) (2011) ................................................................. 569
(Cases in bold reported in this part)
TABLE OF CASES REPORTED
TABLE OF CASES JUDICIALLY CONSIDERED IN THIS PART
FCT v Applegate (1979) 9 ATR 899
Applied. [2011] AATA 539; Re Mynott and FCT ................................................................. 594
FCT v Chapman (1989) 20 ATR 438
Applied. [2011] AATA 607; Re Inglewood & Districts CommunityEnterprises Ltd and FCT ................................................................................................... 688
Sterling, Re; Ex parte Esanda Ltd (1980) 44 FLR 125
Applied. Seller v DCT ............................................................................................................ 501
STATUTES, RULES, ETCJUDICIALLY CONSIDERED IN THIS PART
COMMONWEALTH
A New Tax System (Goods and Services Tax Transition) Act 1999
s 13 .......................................................................................................................................... 349
Australian Crime Commission Act 2002
s 30 .......................................................................................................................................... 365
Bankruptcy Act 1966
s 41(6A) .................................................................................................................................. 501
Corporations Act 2001
s 459P ...................................................................................................................................... 429
Federal Court Rules 2011
r 39.05 ..................................................................................................................................... 561
Income Tax Assessment Act 1936
Pt III, Div 3, Subdiv H ........................................................................................................... 688
s 6(1) ............................................................................................................................... 547, 594
s 98(3) ..................................................................................................................................... 547
s 170 ........................................................................................................................................ 594
s 171A ..................................................................................................................................... 594
Income Tax Assessment Act 1997
s 8-1 ......................................................................................................................................... 659
s 40-880 ................................................................................................................................... 688
s 87-18 ..................................................................................................................................... 672
s 152-20(1) .............................................................................................................................. 683
s 304-10(4) .............................................................................................................................. 667
s 306-10 ................................................................................................................................... 541
Superannuation Industry (Supervision) Regulations 1994
Sch 1, reg 6.17(2) ................................................................................................................... 667
Taxation Administration Act 1953
Sch 1, s 260-5 ......................................................................................................................... 475
Sch 1, s 280-160 ..................................................................................................................... 672
Sch 1, s 280-170 ..................................................................................................................... 672
Sch 1, s 284-90, item 2 .......................................................................................................... 618
Sch 1, s 298-20 ....................................................................................................................... 618
NEW SOUTH WALES
Duties Act 1997
s 8 ............................................................................................................................................ 569
s 18 .......................................................................................................................................... 569
Land Tax Management Act 1956
s 10T(4) ................................................................................................................................... 469
Sch 1A, cl 2 ............................................................................................................................ 448
Sch 1A, cl 6 .................................................................................................................... 433, 448
Sch 1A, cl 8 ............................................................................................................................ 433
Sch 1A, cl 12 .......................................................................................................................... 448
VICTORIA
Duties Act 2000
s 17(3) ..................................................................................................................................... 458
s 33(3) ..................................................................................................................................... 458
s 76 .......................................................................................................................................... 576
s 77 .......................................................................................................................................... 576
s 85 .......................................................................................................................................... 576
s 89C ....................................................................................................................................... 576
STATUTES, RULES, ETC JUDICIALLY CONSIDERED
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER
AAT Reference No AAT/ATR Case ATR
2008/2155 ..................................... [2009] AATA 119; Re Forbes-Perera andTax Agents’ Board of Victoria ............. 75.134
2008/2799 - 2800 ......................... [2009] AATA 195; Re Necovski andFCT........................................................ 75.152
1406-1409 of 2008, 3191-3199,3200-3208, 4601-4603,4604-4606 of 2007 ..................
[2011] AATA 47; Re Kocic and FCT .......
82.211
2007/1218 ..................................... [2009] AATA 357; Re Reid and FCT ....... 75.686
2007/1843, 2009/2579.................. [2011] AATA 198; Re Sent and FCT........ 83.211
2007/2286-2290............................ [2010] AATA 684; Re Hamed and FCT ... 76.649
2007/2340, 2007/2341,2008/4869, 2009/2021.............
[2010] AATA 862; Re Quality FoodProduction Pty Ltd and FCT ................ 80.933
2007/2716, 2007/2719.................. [2010] AATA 12; Re Gerard Cassegrain& Co Pty Ltd and Another and FCT ... 78.328
2007/2795-2798............................ [2010] AATA 1012; Re Shin and FCT ..... 81.627
2007/2844, 2008/1550.................. [2009] AATA 166; Re Ovens and FCT .... 75.479
2007/2845-6.................................. [2009] AATA 239; Re Ibrahim and FCT .. 75.509
2007/2955 ..................................... [2010] AATA 300; Re Day and FCT ........ 75.957
2007/3018, 2007/3019.................. [2010] AATA 408; Re Yalos EngineeringPty Ltd and FCT ................................... 79.282
2007/3018-3019............................ [2009] AATA 390; Yalos Engineering PtyLtd v FCT.............................................. 75.744
2007/3489, 2007/3490,2009/4027 ................................
[2010] AATA 22; Re Luxottica RetailAustralia Pty Ltd and FCT ................... 75.169
2007/4451, 2007/4452.................. [2011] AATA 478; Re Traviati and FCT .. 83.981
2007/4734 ..................................... [2009] AATA 750; Re News AustraliaHoldings Pty Ltd and FCT ................... 75.971
2007/5830-5833............................ [2009] AATA 773; Re Taneja and FCT .... 77.605
2007/5830-5833............................ [2009] AATA 87; Re Taneja and FCT ...... 75.111
2007/5841 ..................................... [2009] AATA 219; Re Sargent and TaxAgents’ Board of Victoria..................... 75.495
2007/5929-5933,2008/4112-4116 .......................
[2010] AATA 78; Re Waffles Pty Ltd andAnother and FCT .................................. 75.376
2007/6279 ..................................... [2009] AATA 612; Re Khoury andAnother and FCT .................................. 76.141
2008/0180 ..................................... [2010] AATA 530; Re Brandon and FCT. 79.712
2008/0670 ..................................... [2008] AATA 1128; Re Alcoa ofAustralia Ltd and FCT.......................... 74.302
AAT Reference No AAT/ATR Case ATR
2008/0893 ..................................... [2009] AATA 41; Re Couch and FCT ...... 74.724
2008/1253 ..................................... [2009] AATA 574; Re Hutson and FCT ... 74.965
2008/1400-1404............................ [2009] AATA 726; Re Taxpayer andFCT........................................................ 77.561
2008/1457-1460............................ [2009] AATA 356; Re JHDY and FCT..... 75.667
2008/1565, 2008/1566,2008/1567 ................................
[2010] AATA 864; Re QFP ProfessionalTomato Project 98 and Others andFCT........................................................ 78.356
2008/1691, 2009/0559-60 ............ [2011] AATA 823; Re Mold and FCT ...... 83.233
2008/1744, 2008/1746.................. [2009] AATA 69; Re BloomfieldCollieries Pty Ltd and Rix’s CreekPty Ltd and Innovation Australia ......... 74.946
2008/2063 ..................................... [2009] AATA 478; Re Applicant andFCT........................................................ 75.761
2008/2147-2149,2008/4832-4834 .......................
[2009] AATA 649; ReWillersdorf-Greene and FCT ................ 76.688
2008/2748, 2008/2751,2008/2752 ................................
[2009] AATA 654; Re Mezrani and FCT .76.959
2008/2885 to 2887 ....................... [2009] AATA 385; Re Bonaccordo andFCT........................................................ 75.737
2008/2925-2927,2009/6129-6131,2010/3423-3425 .......................
[2010] AATA 724; Re MacMahon andFCT........................................................
80.696
2008/3027-3030............................ [2011] AATA 359; Re Taxpayer andFCT........................................................ 84.192
2008/3272-3278............................ [2009] AATA 368; Re WRBD and FCT... 75.712
2008/3493 ..................................... [2010] AATA 137; Re Cyonara SnowfoxPty Ltd and FCT ................................... 78.632
2008/3493-4.................................. [2011] AATA 124; Re Cyonara SnowfoxPty Ltd and FCT ................................... 80.225
2008/3546 ..................................... [2009] AATA 948; Re Kellett and TaxAgents’ Board of Victoria..................... 75.159
2008/3558-3559............................ [2009] AATA 537; Re Horner and FCT ... 76.102
2008/3795-3797............................ [2010] AATA 882; Re Gilbert and FCT ... 80.951
2008/4199 ..................................... [2010] AATA 879; Re HZXD andInnovation Australia .............................. 80.939
2008/4316, 2008/4320.................. [2009] AATA 297; Re Davies and FCT.... 75.155
2008/4387 ..................................... [2009] AATA 702; Re Roy MorganResearch Pty Ltd and FCT ................... 76.150
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER — continued
AAT Reference No AAT/ATR Case ATR
2008/4523 ..................................... [2009] AATA 854; Re Electrical GoodsImporter and FCT ................................. 74.982
2008/4557 to 4559 ....................... [2009] AATA 374; Re Jetto Industrial PtyLtd and FCT.......................................... 75.725
2008/4566 ..................................... [2009] AATA 766; Re Comino and TaxAgents’ Board of New South Wales .... 77.595
2008/4646 - 4647 ........................ [2010] AATA 233; Re Tingari VillageNorth Pty Ltd and FCT ........................ 78.693
2008/4659, 2009/3587.................. [2010] AATA 155; Re Harrison and FCT. 75.655
2008/4872 ..................................... [2010] AATA 138; Re Douglass andFCT........................................................ 75.933
2008/5181 ..................................... [2009] AATA 627; Re Applicant andFCT........................................................ 76.671
2008/5461 ..................................... [2009] AATA 709; Re CBNPSuperannuation Fund and FCT............. 76.726
2008/5520 ..................................... [2009] AATA 764; Re Kerin and TaxAgents’ Board of South Australia ........ 77.579
2008/5586, 2008/5587,2008/5588 ................................
[2010] AATA 311; Re BRMJCQ Pty Ltdand FCT................................................. 79.220
2008/5702-5704............................ [2009] AATA 881; Re JendahlInvestments Pty Ltd and FCT .............. 77.971
2008/59335935 ............................. [2011] AATA 386; Re Cameron andFCT........................................................ 83.928
2008/5986 ..................................... [2011] AATA 296; Re Wynnum HoldingsNo 1 Pty Ltd and FCT.......................... 83.444
2008/6172 ..................................... [2010] AATA 1058; Re BartercardAustralia Pty Ltd and FCT ................... 81.836
2009/0060 ..................................... [2010] AATA 140; Re Mortimer and TaxAgents’ Board of South Australia ........ 78.640
2009/0097 ..................................... [2009] AATA 688; Re Cameron and TaxAgents’ Board of Western Australian... 76.972
2009/0228 - 37 ............................. [2010] AATA 289; Re Mano and FCT ..... 78.981
2009/0590-591.............................. [2010] AATA 215; Re Cooper and FCT... 78.669
2009/0663 ..................................... [2010] AATA 148; Re Andriopoulos andFCT........................................................ 78.654
2009/0803-0805............................ [2009] AATA 775; Re Soubra and FCT ... 77.946
2009/0851 ..................................... [2010] AATA 420; Re Willis and FCT ..... 79.287
2009/0976-977.............................. [2009] AATA 890; Re Caller andAnother and FCT .................................. 77.975
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER — continued
AAT Reference No AAT/ATR Case ATR
2009/1153 ..................................... [2010] AATA 758; Re QFLPhotographics Pty Ltd and FCT........... 80.760
2009/1456 ..................................... [2011] AATA 303; Re Carberry and FCT. 83.773
2009/1459, VT200300211-213,VT200400047 ..........................
[2010] AATA 111; Re Sogo Duty FreePty Ltd and FCT ................................... 75.631
2009/1819 ..................................... [2009] AATA 741; Re Hannaford andTax Agents’ Board of Queensland ....... 76.977
2009/1965-70................................ [2009] AATA 744; Re Jones and FCT...... 76.984
2009/2014-15................................ [2010] AATA 392; Re Clark and FCT...... 79.262
2009/2075, 2009/2077-9 .............. [2010] AATA 473; Re VictorianHealthcare Association Ltd and FCT ... 79.890
2009/2253, 2254, 4008 ................ [2010] AATA 398; Re Manne and FCT.... 79.272
2009/2404 ..................................... [2009] AATA 981; Re Surana and TaxAgents’ Board of New South Wales .... 77.1003
2009/2548 ..................................... [2012] AATA 350; Re Climo and FCT..... 83.248
2009/2614 ..................................... [2010] AATA 149; Re Proh and TaxAgents’ Board of Victoria..................... 78.663
2009/2940-2941............................ [2010] AATA 843; Re Sills and FCT........ 80.908
2009/2965 ..................................... [2010] AATA 819; Re Taxpayer andFCT........................................................ 80.885
2009/2970 ..................................... [2010] AATA 549; Re Tanti and FCT....... 79.740
2009/3316 ..................................... [2010] AATA 57; Re Intevox Pty Ltd andFCT........................................................ 75.194
2009/3404 ..................................... [2011] AATA 281; Re Clothing Importerand FCT................................................. 79.707
2009/3747 ..................................... [2009] AATA 780; Re Phelps and FCT .... 76.992
2009/4082-4085............................ [2010] AATA 782; Re Optimise GroupPty Ltd and FCT ................................... 79.953
2009/4777 ..................................... [2010] AATA 858; Re France and FCT.... 80.927
2009/4778 ..................................... [2010] AATA 829; Re Brown and FCT.... 80.783
2009/4890 ..................................... [2011] AATA 479; Re Greenhatch andFCT........................................................ 80.480
2009/4899-901, 2009/4921 .......... [2011] AATA 593; Re Mackay and FCT.. 82.256
2009/5232 ..................................... [2011] AATA 390; Re A & C Sliwa PtyLtd and FCT.......................................... 83.455
2009/5295 ..................................... [2010] AATA 455; Re Taxpayer andFCT........................................................ 79.510
2009/5308 ..................................... [2011] AATA 512; Re KrishnamurtiAustralia Inc and FCT .......................... 84.322
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER — continued
AAT Reference No AAT/ATR Case ATR
2009/5321 ..................................... [2010] AATA 622; Re Allen JMiddlebrook & Associates Pty Ltdand Tax Practitioners’ Board ................ 80.244
2009/5513 ..................................... [2010] AATA 977; Re Qantas AirwaysLtd and FCT.......................................... 81.170
2009/5568 ..................................... [2011] AATA 39; Re Beyond ProductionsPty Ltd and Screen Australia................ 82.194
2009/5626, 2010/2838.................. [2010] AATA 591; Re Cannavo andFCT........................................................ 79.756
2009/5672 ..................................... [2010] AATA 902; Re Sinclair and FCT .. 80.972
2009/5680 ..................................... [2010] AATA 912; Re Employee andFCT........................................................ 80.999
2009/5695, 2010/0543.................. [2010] AATA 526; Re Pleno and TaxAgents’ Board ....................................... 79.533
2009/5721-5722............................ [2010] AATA 576; Re Smith and FCT ..... 79.934
2009/5838, 2009/5839.................. [2010] AATA 573; Re McMennemin andFCT........................................................ 79.898
2009/5952-5955............................ [2010] AATA 497; Re Taxpayer andFCT........................................................ 76.917
2009/6010 ..................................... [2010] AATA 749; Re Ristevski and TaxPractitioners Board................................ 80.742
2009/6044 ..................................... [2010] AATA 367; Re Coker and FCT..... 79.258
2010/ 3506.................................... [2011] AATA 110; Re SXGX and FCT .... 79.882
2010/0011, 2010/0012,2010/0013 ................................
[2011] AATA 399; Re Ng and FCT..........83.948
2010/0186 ..................................... [2010] AATA 679; Re Elcano Capital LPand Innovation Australia ....................... 80.495
2010/0431 ..................................... [2010] AATA 1065; Re ClontarfDevelopment Pty Ltd and FCT ............ 79.540
2010/0843 ..................................... [2011] AATA 439; Re EME ProductionsNo 1 Pty Ltd and Screen Australia ...... 83.965
2010/0916 ..................................... [2010] AATA 620; Re Australian LeisureMarine Pty Ltd and FCT ...................... 76.390
2010/1005 ..................................... [2011] AATA 48; Re Kakavas and FCT ... 82.234
2010/1310 ..................................... [2011] AATA 264; Re Perfrement andFCT........................................................ 83.737
2010/1721, 2010/1723.................. [2011] AATA 444; Re Bicycle VictoriaIncorporated and FCT........................... 81.924
2010/1764 ..................................... [2011] AATA 16; Re Heinrich and FCT... 81.903
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER — continued
AAT Reference No AAT/ATR Case ATR
2010/1994, 2010/3764,2010/3765 ................................
[2011] AATA 766; Re National JetSystems Pty Ltd and FCT .................... 82.740
2010/2220-2221............................ [2011] AATA 69; Re Hunt and FCT......... 82.248
2010/2378 ..................................... [2011] AATA 672; Re Badaoui andKonig and FCT ..................................... 81.385
2010/2430 ..................................... [2011] AATA 160; Re Taxpayer andFCT........................................................ 79.701
2010/2473 ..................................... [2011] AATA 35; Re Player and FCT....... 82.184
2010/2559-2560............................ [2010] AATA 846; Re Waters and FCT.... 80.919
2010/2821 ..................................... [2011] AATA 298; Re Retirement VillageCo and FCT........................................... 83.757
2010/3083 ..................................... [2011] AATA 769; Re MTAASuperannuation Fund (R G CaseyBuilding) Property Pty Ltd and FCT ... 84.334
2010/3311-3317............................ [2010] AATA 1069; Re Taxpayer andFCT........................................................ 81.864
2010/3649, 2010/3650.................. [2011] AATA 318; Re Taxpayer andFCT........................................................ 83.788
2010/4592 ..................................... [2011] AATA 555; Re Print AppliedTechnology Pty Ltd and FCT............... 81.992
2010/4609 ..................................... [2011] AATA 508; Re Taxpayer andFCT........................................................ 83.994
2010/5166 ..................................... [2011] AATA 445; Re Education Pty Ltdand FCT................................................. 81.380
2010/5287 ..................................... [2011] AATA 499; Re Taxpayer andFCT........................................................ 83.986
2011/0005 ..................................... [2011] AATA 73; Re Kolya and TaxPractitioners Board................................ 81.912
2011/0421 ..................................... [2011] AATA 910; Re Trustee for NaiduFamily Trust and FCT .......................... 82.807
2011/0819-21................................ [2011] AATA 400; Re Griffith and FCT ... 83.960
3524 of 2009, 3629 of 2009........ [2009] AATA 626; Re Lui and FCT ......... 76.464
No 2007/6118 ............................... [2009] AATA 121; Re Investa PropertiesLtd and FCT.......................................... 75.140
No 2009/5748 .............................. [2010] AATA 876; Re Trustee of theFamily Trust and FCT .......................... 78.364
No 2010/0599-0601, No2010/0965-0967 .......................
[2011] AATA 785; Re Yip and FCT .........82.761
No 2010/119-120 , No2010/121-122 ...........................
[2011] AATA 431; Re Antonopoulos andFCT........................................................ 84.311
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER — continued
AAT Reference No AAT/ATR Case ATR
No 2011/1351 ............................... [2011] AATA 790; Re Craddon and FCT . 81.395
NT2002/198 ................................ [2004] AATA 202; Re Isaacs and FCT..... 80.785
NT2002/225-227 .......................... [2004] AATA 753; Re Ryan and FCT ...... 82.140
NT2002/240 ................................ [2004] AATA 609; Re McGrory andFCT........................................................ 82.216
NT2004/215, 370, NT2005/281,314 ...........................................
[2010] AATA 121; Re Reynolds WinesLtd (Receiver and ManagerAppointed) (In Liq) and FCT............... 78.612
NT2005/0422-0426 ...................... [2011] AATA 381; Re Chen and FCT ...... 83.904
NT2006/0413 to 0416 .................. [2009] AATA 657; Re FFWX and FCT.... 77.173
NT2006/0413-0416 ...................... [2009] AATA 476; Re Applicant andFCT........................................................ 75.754
QT2002/262.................................. [2004] AATA 398; Re A Taxpayer andFCT........................................................ 81.473
QT2005/52, QT2007/15 ............... [2009] AATA 83; Re Aitken andLangford and FCT ................................ 74.958
QT200600048............................... [2008] AATA 825; Re Dixon and FCT..... 74.259
S2001/296 .................................... [2003] AATA 772; Re BridgestoneAustralia Ltd and Industry Researchand Development Board ....................... 75.747
ST200600342-343 ....................... [2008] AATA 1168; Re Estate of J RCawthen and FCT ................................. 74.320
VT200500304............................... [2008] AATA 708; Re De Simone andFederal Commission of Taxation.......... 74.237
VT200600205, VT200600206,VT200600207 ..........................
[2008] AATA 804; Re Eao and FCT ........74.253
WT2003/95................................... [2004] AATA 720; Re Scimitar SystemsPty Ltd and DCT .................................. 80.378
WT2004/225................................. [2008] AATA 1116; Re Green and FCT ... 74.289
WT200600416-417....................... [2009] AATA 435; Re Applicant andFCT........................................................
76.395
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER — continued
CONVERSION TABLE AAT CASES ATC to ATR
ATC AAT Case No ATR AAT reference
A & C Sliwa Pty Ltd v FCof T
[2011] AATA 390; Re A &C Sliwa Pty Ltd andFCT
83.455 2009/5232
Aitken v FC of T [2009] AATA 83; ReAitken and Langfordand FCT
74.958 QT2005/52,QT2007/15
Al Ibrahim v FC of T [2009] AATA 239; ReIbrahim and FCT
75.509 2007/2845-6
Alcoa of Australia Ltd vFC of T
[2008] AATA 1128; ReAlcoa of Australia Ltdand FCT
74.302 2008/0670
Allen J Middlebrook &Associates Pty Ltd vTax Practitioners’ Board
[2010] AATA 622; ReAllen J Middlebrook &Associates Pty Ltd andTax Practitioners’ Board
80.244 2009/5321
Andriopoulos v FC of T [2010] AATA 148; ReAndriopoulos and FCT
78.654 2009/0663
Antonopoulos &Anor v FC of T
[2011] AATA 431; ReAntonopoulos and FCT
84.311 No2010/119-120 ,No2010/121-122
Australian Leisure MarinePty Ltd v FC of T
[2010] AATA 620; ReAustralian LeisureMarine Pty Ltd andFCT
76.390 2010/0916
BRMJCQ Pty Ltd v FC ofT
[2010] AATA 311; ReBRMJCQ Pty Ltd andFCT
79.220 2008/5586,2008/5587,2008/5588
Badaoui v FC of T [2011] AATA 672; ReBadaoui and Konig andFCT
81.385 2010/2378
Bartercard Australia PtyLtd v FC of T
[2010] AATA 1058; ReBartercard Australia PtyLtd and FCT
81.836 2008/6172
Beyond Productions PtyLtd v Screen Australia
[2011] AATA 39; ReBeyond Productions PtyLtd and ScreenAustralia
82.194 2009/5568
ATC AAT Case No ATR AAT reference
Bicycle Victoria Inc v FCof T
[2011] AATA 444; ReBicycle VictoriaIncorporated and FCT
81.924 2010/1721,2010/1723
Bloomfield Collieries PtyLtd v InnovationAustralia
[2009] AATA 69; ReBloomfield CollieriesPty Ltd and Rix’sCreek Pty Ltd andInnovation Australia
74.946 2008/1744,2008/1746
Bonaccordo v FC of T [2009] AATA 385; ReBonaccordo and FCT
75.737 2008/2885 to2887
Brandon v FC of T [2010] AATA 530; ReBrandon and FCT
79.712 2008/0180
Bridgestone Australia Ltdv IR & D Board
[2003] AATA 772; ReBridgestone AustraliaLtd and IndustryResearch andDevelopment Board
75.747 S2001/296
Brown v FC of T [2010] AATA 829; ReBrown and FCT
80.783 2009/4778
CBNP SuperannuationFund v FC of T
[2009] AATA 709; ReCBNP SuperannuationFund and FCT
76.726 2008/5461
Caller v FC of T [2009] AATA 890; ReCaller and Another andFCT
77.975 2009/0976-977
Cameron v FC of T [2011] AATA 386; ReCameron and FCT
83.928 2008/59335935
Cameron v Tax Agents’Board of WesternAustralia
[2009] AATA 688; ReCameron and TaxAgents’ Board ofWestern Australian
76.972 2009/0097
Cannavo v FC of T [2010] AATA 591; ReCannavo and FCT
79.756 2009/5626,2010/2838
Carberry v FC of T [2011] AATA 303; ReCarberry and FCT
83.773 2009/1456
Case 1/2009 [2009] AATA 357; ReReid and FCT
75.686 2007/1218
Case 1/2011 [2011] AATA 110; ReSXGX and FCT
79.882 2010/ 3506
Case 2/2009 [2009] AATA 356; ReJHDY and FCT
75.667 2008/1457-1460
CONVERSION TABLE AAT CASES ATC to ATR —continued
ATC AAT Case No ATR AAT reference
Case 2/2011 [2011] AATA 160; ReTaxpayer and FCT
79.701 2010/2430
Case 3/2004 [2004] AATA 398; Re ATaxpayer and FCT
81.473 QT2002/262
Case 3/2009 [2009] AATA 368; ReWRBD and FCT
75.712 2008/3272-3278
Case 3/2011 [2011] AATA 281; ReClothing Importer andFCT
79.707 2009/3404
Case 4/2009 [2009] AATA 435; ReApplicant and FCT
76.395 WT200600416-417
Case 4/2010 [2010] AATA 819; ReTaxpayer and FCT
80.885 2009/2965
Case 4/2011 [2011] AATA 298; ReRetirement Village Coand FCT
83.757 2010/2821
Case 5/2009 [2009] AATA 478; ReApplicant and FCT
75.761 2008/2063
Case 5/2011 [2011] AATA 318; ReTaxpayer and FCT
83.788 2010/3649,2010/3650
Case 6/2009 [2009] AATA 476; ReApplicant and FCT
75.754 NT2006/0413-0416
Case 6/2010 [2010] AATA 879; ReHZXD and InnovationAustralia
80.939 2008/4199
Case 7/2010 [2010] AATA 912; ReEmployee and FCT
80.999 2009/5680
Case 7/2011 [2011] AATA 359; ReTaxpayer and FCT
84.192 2008/3027-3030
Case 8/2010 [2010] AATA 1069; ReTaxpayer and FCT
81.864 2010/3311-3317
Case 8/2011 [2011] AATA 499; ReTaxpayer and FCT
83.986 2010/5287
Case 9/2011 [2011] AATA 508; ReTaxpayer and FCT
83.994 2010/4609
Case/5/2010 [2010] AATA 876; ReTrustee of the FamilyTrust and FCT
78.364 No 2009/5748
Chen v FC of T [2011] AATA 381; ReChen and FCT
83.904 NT2005/0422-0426
CONVERSION TABLE AAT CASES ATC to ATR — continued
ATC AAT Case No ATR AAT reference
Clark v FC of T [2010] AATA 392; ReClark and FCT
79.262 2009/2014-15
Climo v FC of T [2012] AATA 350; ReClimo and FCT
83.248 2009/2548
Clontarf Development PtyLtd v FC of T
[2010] AATA 1065; ReClontarf DevelopmentPty Ltd and FCT
79.540 2010/0431
Coker v FC of T [2010] AATA 367; ReCoker and FCT
79.258 2009/6044
Comino v Tax Agents’Board of NSW
[2009] AATA 766; ReComino and TaxAgents’ Board of NewSouth Wales
77.595 2008/4566
Confidential v FC of T [2009] AATA 627; ReApplicant and FCT
76.671 2008/5181
Cooper v FC of T [2010] AATA 215; ReCooper and FCT
78.669 2009/0590-591
Couch v FC of T [2009] AATA 41; ReCouch and FCT
74.724 2008/0893
Craddon v FC of T [2011] AATA 790; ReCraddon and FCT
81.395 No 2011/1351
Cyonara Snowfox Pty Ltdv FC of T
[2010] AATA 137; ReCyonara Snowfox PtyLtd and FCT
78.632 2008/3493
Cyonara Snowfox Pty Ltdv FC of T
[2011] AATA 124; ReCyonara Snowfox PtyLtd and FCT
80.225 2008/3493-4
Davies v FC of T [2009] AATA 297; ReDavies and FCT
75.155 2008/4316,2008/4320
Day v FC of T [2010] AATA 300; Re Dayand FCT
75.957 2007/2955
De Simone v FC of T [2008] AATA 708; Re DeSimone and FederalCommission ofTaxation
74.237 VT200500304
Dixon v FC of T [2008] AATA 825; ReDixon and FCT
74.259 QT200600048
Douglass v FC of T [2010] AATA 138; ReDouglass and FCT
75.933 2008/4872
CONVERSION TABLE AAT CASES ATC to ATR —continued
ATC AAT Case No ATR AAT reference
EME Productions No 1Pty Ltd v ScreenAustralia
[2011] AATA 439; ReEME Productions No 1Pty Ltd and ScreenAustralia
83.965 2010/0843
Eao v FC of T [2008] AATA 804; Re Eaoand FCT
74.253 VT200600205,VT200600206,VT200600207
Educational Pty Ltd v FCof T
[2011] AATA 445; ReEducation Pty Ltd andFCT
81.380 2010/5166
Elcano Capital LP vInnovation Australia
[2010] AATA 679; ReElcano Capital LP andInnovation Australia
80.495 2010/0186
Estate of Jack ReginaldCawthen (Deceased) vFC of T
[2008] AATA 1168; ReEstate of J R Cawthenand FCT
74.320 ST200600342-343
FFWX v FC of T [2009] AATA 657; ReFFWX and FCT
77.173 NT2006/0413to 0416
Forbes-Perera v TaxAgents’ Board ofVictoria
[2009] AATA 119; ReForbes-Perera and TaxAgents’ Board ofVictoria
75.134 2008/2155
France v FC of T [2010] AATA 858; ReFrance and FCT
80.927 2009/4777
Gerard Cassegrain & CoPty Ltd v FC of T
[2010] AATA 12; ReGerard Cassegrain &Co Pty Ltd and Anotherand FCT
78.328 2007/2716,2007/2719
Gilbert v FC of T [2010] AATA 882; ReGilbert and FCT
80.951 2008/3795-3797
Green v FC of T [2008] AATA 1116; ReGreen and FCT
74.289 WT2004/225
Greenhatch v FC of T [2011] AATA 479; ReGreenhatch and FCT
80.480 2009/4890
Griffith v FC of T [2011] AATA 400; ReGriffith and FCT
83.960 2011/0819-21
Hamed v FC of T [2010] AATA 684; ReHamed and FCT
76.649 2007/2286-2290
Hannaford v Tax Agents’Board (Qld)
[2009] AATA 741; ReHannaford and TaxAgents’ Board ofQueensland
76.977 2009/1819
CONVERSION TABLE AAT CASES ATC to ATR — continued
ATC AAT Case No ATR AAT reference
Harrison v FC of T [2010] AATA 155; ReHarrison and FCT
75.655 2008/4659,2009/3587
Heinrich v FC of T [2011] AATA 16; ReHeinrich and FCT
81.903 2010/1764
Horner v FC of T [2009] AATA 537; ReHorner and FCT
76.102 2008/3558-3559
Hunt v FC of T [2011] AATA 69; Re Huntand FCT
82.248 2010/2220-2221
Hutson v FC of T [2009] AATA 574; ReHutson and FCT
74.965 2008/1253
Intevox Pty Ltd v FC of T [2010] AATA 57; ReIntevox Pty Ltd andFCT
75.194 2009/3316
Investa Properties Ltd vFC of T
[2009] AATA 121; ReInvesta Properties Ltdand FCT
75.140 No 2007/6118
Isaacs v FC of T [2004] AATA 202; ReIsaacs and FCT
80.785 NT2002/198
Jendahl Investments PtyLtd v FC of T
[2009] AATA 881; ReJendahl Investments PtyLtd and FCT
77.971 2008/5702-5704
Jetto Industrial Pty Ltd vFC of T
[2009] AATA 374; ReJetto Industrial Pty Ltdand FCT
75.725 2008/4557 to4559
Jones v FC of T [2009] AATA 744; ReJones and FCT
76.984 2009/1965-70
Jungim Shin v FC of T [2010] AATA 1012; ReShin and FCT
81.627 2007/2795-2798
Kakavas v FC of T [2011] AATA 48; ReKakavas and FCT
82.234 2010/1005
Kellett v Tax Agents’Board of Victoria
[2009] AATA 948; ReKellett and Tax Agents’Board of Victoria
75.159 2008/3546
Kerin v Tax Agents’ Boardof South Australia
[2009] AATA 764; ReKerin and Tax Agents’Board of SouthAustralia
77.579 2008/5520
Khoury v FC of T [2009] AATA 612; ReKhoury and Anotherand FCT
76.141 2007/6279
CONVERSION TABLE AAT CASES ATC to ATR —continued
ATC AAT Case No ATR AAT reference
Kocic & Anor v FC of T [2011] AATA 47; ReKocic and FCT
82.211 1406-1409 of2008,3191-3199,3200-3208,4601-4603,4604-4606of 2007
Kolya v Tax PractitionersBoard
[2011] AATA 73; ReKolya and TaxPractitioners Board
81.912 2011/0005
Krishnamurti Australia Incv FC of T
[2011] AATA 512; ReKrishnamurti AustraliaInc and FCT
84.322 2009/5308
Lui v FC of T [2009] AATA 626; Re Luiand FCT
76.464 3524 of 2009,3629 of2009
Luxottica Retail AustraliaPty Ltd v FC of T
[2010] AATA 22; ReLuxottica RetailAustralia Pty Ltd andFCT
75.169 2007/3489,2007/3490,2009/4027
MTAA SuperannuationFund (R G CaseyBuilding) Property PtyLtd v FC of T
[2011] AATA 769; ReMTAA SuperannuationFund (R G CaseyBuilding) Property PtyLtd and FCT
84.334 2010/3083
MacMahon v FC of T [2010] AATA 724; ReMacMahon and FCT
80.696 2008/2925-2927,2009/6129-6131,2010/3423-3425
Mackay v FC of T [2011] AATA 593; ReMackay and FCT
82.256 2009/4899-901,2009/4921
Manne v FC of T [2010] AATA 398; ReManne and FCT
79.272 2009/2253,2254, 4008
Mano v FC of T [2010] AATA 289; ReMano and FCT
78.981 2009/0228 - 37
McGrory v FC of T [2004] AATA 609; ReMcGrory and FCT
82.216 NT2002/240
McMennemin v FC of T [2010] AATA 573; ReMcMennemin and FCT
79.898 2009/5838,2009/5839
CONVERSION TABLE AAT CASES ATC to ATR — continued
ATC AAT Case No ATR AAT reference
Mezrani v FC of T [2009] AATA 654; ReMezrani and FCT
76.959 2008/2748,2008/2751,2008/2752
Mold v FC of T [2011] AATA 823; ReMold and FCT
83.233 2008/1691,2009/0559-60
Mortimer v Tax Agents’Board (SA)
[2010] AATA 140; ReMortimer and TaxAgents’ Board of SouthAustralia
78.640 2009/0060
National Jet Systems PtyLtd v FC of T
[2011] AATA 766; ReNational Jet SystemsPty Ltd and FCT
82.740 2010/1994,2010/3764,2010/3765
Necovski v FC of T [2009] AATA 195; ReNecovski and FCT
75.152 2008/2799 -2800
News Australia HoldingsPty Ltd v FC of T
[2009] AATA 750; ReNews AustraliaHoldings Pty Ltd andFCT
75.971 2007/4734
Ng v FC of T [2011] AATA 399; Re Ngand FCT
83.948 2010/0011,2010/0012,2010/0013
Optimise GroupProprietary Ltd v FC ofT
[2010] AATA 782; ReOptimise Group Pty Ltdand FCT
79.953 2009/4082-4085
Ovens v FC of T [2009] AATA 166; ReOvens and FCT
75.479 2007/2844,2008/1550
Perfrement v FC of T [2011] AATA 264; RePerfrement and FCT
83.737 2010/1310
Phelps v FC of T [2009] AATA 780; RePhelps and FCT
76.992 2009/3747
Player v FC of T [2011] AATA 35; RePlayer and FCT
82.184 2010/2473
Pleno v Tax Agents Board [2010] AATA 526; RePleno and Tax Agents’Board
79.533 2009/5695,2010/0543
Print Applied TechnologyPty Ltd v FC of T
[2011] AATA 555; RePrint AppliedTechnology Pty Ltd andFCT
81.992 2010/4592
CONVERSION TABLE AAT CASES ATC to ATR —continued
ATC AAT Case No ATR AAT reference
Proh v Tax Agents Board(Vic)
[2010] AATA 149; ReProh and Tax Agents’Board of Victoria
78.663 2009/2614
QFL Photographics PtyLtd v FC of T
[2010] AATA 758; ReQFL Photographics PtyLtd and FCT
80.760 2009/1153
QFP Professional TomatoProject 98 v FC of T
[2010] AATA 864; Re QFPProfessional TomatoProject 98 and Othersand FCT
78.356 2008/1565,2008/1566,2008/1567
Qantas Airways Ltd v FCof T
[2010] AATA 977; ReQantas Airways Ltd andFCT
81.170 2009/5513
Quality Food ProductionPty Ltd v FC of T
[2010] AATA 862; ReQuality FoodProduction Pty Ltd andFCT
80.933 2007/2340,2007/2341,2008/4869,2009/2021
Re Electrical GoodsImporter and FC of T
[2009] AATA 854; ReElectrical GoodsImporter and FCT
74.982 2008/4523
Reynolds Wines Ltd v FCof T
[2010] AATA 121; ReReynolds Wines Ltd(Receiver and ManagerAppointed) (In Liq) andFCT
78.612 NT2004/215,370,NT2005/281, 314
Ristevski v TaxPractitioners Board
[2010] AATA 749; ReRistevski and TaxPractitioners Board
80.742 2009/6010
Roy Morgan Research PtyLtd v FC of T
[2009] AATA 702; Re RoyMorgan Research PtyLtd and FCT
76.150 2008/4387
Ryan v FC of T [2004] AATA 753; ReRyan and FCT
82.140 NT2002/225-227
Sargent v Tax AgentsBoard (Victoria)
[2009] AATA 219; ReSargent and TaxAgents’ Board ofVictoria
75.495 2007/5841
Scimitar Systems Pty Ltdv Deputy FC of T
[2004] AATA 720; ReScimitar Systems PtyLtd and DCT
80.378 WT2003/95
Sent v FC of T [2011] AATA 198; Re Sentand FCT
83.211 2007/1843,2009/2579
CONVERSION TABLE AAT CASES ATC to ATR — continued
ATC AAT Case No ATR AAT reference
Sills v FC of T [2010] AATA 843; Re Sillsand FCT
80.908 2009/2940-2941
Sinclair v FC of T [2010] AATA 902; ReSinclair and FCT
80.972 2009/5672
Smith v FC of T [2010] AATA 576; ReSmith and FCT
79.934 2009/5721-5722
Sogo Duty Free Pty Ltd vFC of T
[2010] AATA 111; ReSogo Duty Free Pty Ltdand FCT
75.631 2009/1459,VT200300211-213,VT200400047
Soubra v FC of T [2009] AATA 775; ReSoubra and FCT
77.946 2009/0803-0805
Surana v Tax Agents’Board of New SouthWales
[2009] AATA 981; ReSurana and Tax Agents’Board of New SouthWales
77.1003 2009/2404
Taneja v FC of T [2009] AATA 773; ReTaneja and FCT
77.605 2007/5830-5833
Taneja v FC of T [2009] AATA 87; ReTaneja and FCT
75.111 2007/5830-5833
Tanti v FC of T [2010] AATA 549; ReTanti and FCT
79.740 2009/2970
Taxpayer v FC of T [2009] AATA 726; ReTaxpayer and FCT
77.561 2008/1400-1404
Taxpayer v FC of T [2010] AATA 455; ReTaxpayer and FCT
79.510 2009/5295
Taxpayer v FC of T [2010] AATA 497; ReTaxpayer and FCT
76.917 2009/5952-5955
Tingari Village North PtyLtd v FC of T
[2010] AATA 233; ReTingari Village NorthPty Ltd and FCT
78.693 2008/4646 -4647
Traviati v FC of T [2011] AATA 478; ReTraviati and FCT
83.981 2007/4451,2007/4452
Trustee for Naidu FamilyTrust v FC of T
[2011] AATA 910; ReTrustee for NaiduFamily Trust and FCT
82.807 2011/0421
Victorian HealthcareAssociation Ltd v FC ofT
[2010] AATA 473; ReVictorian HealthcareAssociation Ltd andFCT
79.890 2009/2075,2009/2077-9
CONVERSION TABLE AAT CASES ATC to ATR —continued
ATC AAT Case No ATR AAT reference
Waffles Pty Ltd v FC of T [2010] AATA 78; ReWaffles Pty Ltd andAnother and FCT
75.376 2007/5929-5933,2008/4112-4116
Waters v FC of T [2010] AATA 846; ReWaters and FCT
80.919 2010/2559-2560
Willersdorf-Greene v FCof T
[2009] AATA 649; ReWillersdorf-Greene andFCT
76.688 2008/2147-2149,2008/4832-4834
Willis v FC of T [2010] AATA 420; ReWillis and FCT
79.287 2009/0851
Wynnum Holdings No 1Pty Ltd v FC of T
[2011] AATA 296; ReWynnum Holdings No1 Pty Ltd and FCT
83.444 2008/5986
Yalos Engineering Pty Ltdv FC of T
[2009] AATA 390; YalosEngineering Pty Ltd vFCT
75.744 2007/3018-3019
Yalos Engineering Pty Ltdv FC of T
[2010] AATA 408; ReYalos Engineering PtyLtd and FCT
79.282 2007/3018,2007/3019
Yip v FC of T [2011] AATA 785; Re Yipand FCT
82.761 No2010/0599-0601,No2010/0965-0967
CONVERSION TABLE AAT CASES ATC to ATR — continued
TABLE OF APPEAL CASES
Taxpayer Last reported at Court app’d to Status
AA Pty Ltd 60 ATR 440 FCA(Full) Crime Commission’sappeal
ACC 61 ATR 435 HCA Appellant refused specialleave to appeal
ACP Publishing 56 ATR 245 FCA(Full) Taxpayer’s appeal
Alcan (NT) 67 ATR 664 NTCA Comr’s appeal
Anstis 72 ATR 940 FCA(Full) Comr’s appeal
Asciano Services 71 ATR 149 FCA(Full) Taxpayer’s appeal
Avon Products 55 ATR 520 FCA(Full) Taxpayer’s appeal
Avon Products 59 ATR 592 HCA Taxpayer’s application
Bamford 70 ATR 199 FCA Taxpayer’s appeal
Barnes 64 ATR 553 FCA(Full) Taxpayer’s appeal
Bayside 60 ATR 151 HCA Taxpayer’s special leaveto appeal
BCD Technologies 56 ATR 1017 FCA Comr’s appeal
Bell and Anor 48 ATR 1001 FCA Taxpayer’s appeal
BHP Billiton 72 ATR 746 FCA(Full) Comr’s appeal
Bluebottle UK 63 ATR 464 NSWCA Comr’s appeal
Bluebottle UK 64 ATR 621 HCA Taxpayer granted specialleave to appeal
Bonnell (No 5) 73 ATR 122 FCA(Full) Taxpayer’s appeal
Brady King 69 ATR 271 FCA(Full) Taxpayer’s appeal
Brady King (No 2) 70 ATR 759 FCA(Full) Taxpayer’s appeal
Broadbeach Properties ATR FCA(Full) Taxpayer’s appeal
Burke 55 ATR 44 FCA Taxpayer’s appeal
Cajusic 64 ATR 676 HCA Comr’s application forspecial leave to appeal
refused
Calder 63 ATR 488 FCA(Full) Taxpayer’s appeal
Cameron Brae 63 ATR 488 FCA(Full) Comr’s appeal; Taxpayer’sappeal
Canty 59 ATR 408 HCA Taxpayer’s special leaveto appeal refused
Casley ATR HCA Taxpayer’s application
CC Pty Ltd (No 2) 66 ATR 39 FCA(Full) Taxpayer’s appeal
CC Pty Ltd 68 ATR 834 HCA Taxpayer’s application forspecial leave to appeal
refused
Central Bayside 60 ATR 151 HCA Taxpayer’s application forspecial leave to appeal
granted
Taxpayer Last reported at Court app’d to Status
Chew 65 ATR 837 HCA Taxpayer’s application forspecial leave to appeal
refused
City Link 57 ATR 316 HCA Comr’s appeal
Clarke 69 ATR 724 HCA Taxpayer’s application forspecial leave to appeal
granted
Coal Developments 68 ATR 869 FCA(Full) Taxpayer’s appeal
Colby 71 ATR 62 HCA Taxpayer’s application forspecial leave to appeal
refused
Coleambally Irrigation 57 ATR 104 FCA(Full) Taxpayer’s application forspecial leave to appeal
Coleambally Irrigation 57 ATR 104 HCA Taxpayer refused specialleave to appeal
Coles 60 ATR 52 FCA(Full) Respondent landlord’sappeal
Commonwealth Bank 75 ATR 273 FCA(Full) Taxpayer’s appeal
Condell 63 ATR 514 FCA(Full) Taxpayer’s appeal
ConnectEast 72 ATR 84 FCA(Full) Taxpayer’s appeal
Cumins 61 ATR 625 FCA(Full) Taxpayer’s appeal
Cumins 68 ATR 39 HCA Taxpayer’s application forspecial leave to appeal
refused
Cumins 70 ATR 855 FCA(Full) Taxpayer’s application forleave to appeal
Cummins 56 ATR 519 HCA Trustee granted specialleave to appeal
Day 62 ATR 530 FCA(Full) Comr’s appeal
DB Rreef 59 ATR 388 FCA(Full) Comr’s appeal
DB Rreef 62 ATR 699 HCA Comr’s application forspecial leave to appeal
Day 67 ATR 936 HCA Comr granted specialleave to appeal
De Angelis 68 ATR SADC Comr’s appeal
Devereaux 66 ATR 691 FCA(Full) Taxpayer’s appeal
Dick v DCT 67 ATR 762 HCA Taxpayer’s application forspecial leave to appeal
refused
Dixon Consulting 62 ATR 1001 FCA Comr’s appeal
Dixon (Trustee) 67 ATR 87 FCA(Full) Taxpayer’s appeal
Dunn 69 ATR 280 FCA(Full) Taxpayer’s appeal
Edwards ATR HCA Applicant’s application forspecial leave to appeal
Egglishaw 68 ATR 822 FCA(Full) Applicant’s appeal
TABLE OF APPEAL CASES — continued
Taxpayer Last reported at Court app’d to Status
Egglishaw (No 2) 71 ATR 570 FCA(Full) Applicantr’s appeal
Eldersmede 56 ATR 1179 FCA(Full) Taxpayer’s appeal
Ell 61 ATR 661 FCA(Full) Taxpayer’s appeal
Elsinora 61 ATR 482 FCA(Full) Comr’s appeal
Epov 65 ATR 399 FCA(Full) Taxpayer’s appeal
Ergon Energy 61 ATR 366 FCA(Full) Taxpayer’s appeal
Ergon Energy 64 ATR 130 HCA Special leave to appealrefused
Experienced Tours 63 ATR 1147 Comr’s appeal; Taxpayer’sappeal
Forsyth 58 ATR 179 HCA Taxpayer’s application forspecial leave to appeal
granted
Fowler 64 ATR 1113 FCA Taxpayer’s application forappeal
Futuris 61 ATR 334 FCA Taxpayer’s appeal
Futuris 63 ATR 562 FCA (Full) Taxpayer’s appeal
Futuris 66 ATR 719 HCA Application for specialleave to appeal granted
Gail Freeman 66 ATR 763 FCA(Full) Taxpayer’s appeal
Guest 65 ATR 815 FCA(Full) Comr’s appealdiscontinued
Guss 61 ATR 135 FCA(Full) Taxpayer’s appeal
Guss 61 ATR 135 FCA(Full) Taxpayer’s appeal
Guss 63 ATR 31 HCA Taxpayer’s application forspecial leave to appeal
refused
Hart 62 ATR 278 HCA Taxpayer’s application forspecial leave refused
Hastie Group 70 ATR 353 FCA(Full) Taxpayer’s appeal
Heinz 59 ATR 536 FCA(Full) Taxpayer’s appeal
Henderson 61 ATR 317 FCA(Full) Taxpayer’s appeal
Hoare 56 ATR 1113 FCA Taxpayer’s appeal
Hogan (No 4) 72 ATR 107 FCA(Full) Applicant’s appeal
Hornibrook 61 ATR 573 FCA(Full) Comr’s appeal
HR Mercantile 60 ATR 106 HCA Taxpayer’s application forspecial leave to appeal
refused
Idlecroft 56 ATR 699 FCA(Full) Taxpayer’s appeal
Indooroopilly 63 ATR 106 FCA(Full) Comr’s appeal
International Finance 74 ATR 125 HCA Applicant’s application forspecial leave to appeal
granted
Isaacs 59 ATR 693 FCA(Full) Taxpayer’s appeal
TABLE OF APPEAL CASES — continued
Taxpayer Last reported at Court app’d to Status
Jewiss 61 ATR 254 HCA Taxpayer refused specialleave to appeal
JMA Accounting 56 ATR 327 FCA(Full) Taxpayer’s appeal
John CumminsTrustees
56 ATR 798 HCA Taxpayer’s granted specialleave to appeal
Kele Hire & Sales 69 ATR 254 NSWCA Taxpayer’s appeal
Labrador Liquor 65 ATR 547 HCA Special leave to appealrefused
Lamont 59 ATR 374 FCA(Full) Comr’s appeal
Lend Lease 65 ATR 455 FCA(Full) Comr’s appeal withdrawn
Lenzo 68 ATR 381 FCA(Full) Comr’s appeal
Lenzo 71 ATR 511 HCA Taxpayer’s application forspecial leave to appeal
refused
Lilyvale 73 ATR 285 FCA(Full) Taxpayer’s appeal
Lindsay Transport 63 ATR 190 FCA(Full) Comr’s appeal
Lopez 56 ATR 108 FCA(Full) Taxpayer’s appeal
Lopez 60 ATR 387 HCA Taxpayer discontinuedapplication for special
leave to appeal
Marana 55 ATR 161 FCA Taxpayer’s appeal
Macquarie Finance 57 ATR 115 FCA(Full) Taxpayer’s appeal
Macquarie Finance 61 ATR 1 HCA Taxpayer’s application forspecial leave to appeal
refused
Malouf 68 ATR 470 FCA(Full) Comr’s appeal
McDermott Industries 56 ATR 592 FCA(Full) Taxpayer’s appeal
McDermott Industries 57 ATR 211 FCA Taxpayer’s appeal
McDermott Industries 59 ATR 358 HCA Comr’s application forspecial leave to appeal
refused
McDonald’s Australia 68 ATR 921 FCA(Full) Taxpayer’s appeal
McIntosh 76 ATR 211 FCA(Full) Taxpayer’s appeal
McNally 63 ATR 1117 FCA Comr’s appeal; Taxpayer’sappeal
McNeil 55 ATR 384 FCA(Full) Comr’s appeal
McNeil 60 ATR 275 FCA(Full) Comr’s appeal dismissed
Marijancevic 56 ATR 625 FCA(Full) Taxpayer’s appeal
Metlife 70 ATR 125 FCA(Full) Taxpayer’s appeal
Miniello 70 ATR 843 FCA(Full) Comr’s appeal
Modini 61 ATR 1115 FCA Taxpayer’s appeal
Murdoch 68 ATR 317 FCA Taxpayer’s appeal
National Mutual 74 ATR 173 FCA(Full) Taxpayer’s appeal
Nemesis 61 ATR 119 FCA(Full) Comr’s appeal
TABLE OF APPEAL CASES — continued
Taxpayer Last reported at Court app’d to Status
Neutral Bay 68 ATR 886 HCA Comr’s application forspecial leave to appeal
granted
Nicholls 74 ATR 381 FCA(Full) Applicant’s appeal
Pacific National 68 ATR 857 HCA Taxpayer’s appeal
Pacific National 69 ATR 857 HCA Taxpayer’s application forspecial leave to appeal
granted
Parks Holdings 56 ATR 210 FCA(Full) Taxpayer’s appeal
Pearson 58 ATR 250 FCA(Full) Taxpayer’s appeal
Petroulias 65 ATR 76 HCA Taxpayer refused specialleave to appeal
Perdikaris (No 2) 67 ATR 825 FCA(Full) Taxpayer’s appeal
Pre-Paid ProfessionalAssoc
73 ATR 779 FCA(Full) Taxpayer’s appeal
Price Street 66 ATR 1 FCA(Full) Taxpayer’s appeal
Pryke 64 ATR 152 QCA Comr’s appeal
Queensland Trading 59 ATR 118 FCA(Full) Comr’s appeal
R & D Holdings 64 ATR 71 FCA(Full) Taxpayer’s appeal
R & D Holdings 67 ATR 790 FCA Taxpayer’s application forspecial leave to appeal
refused. Comr’sapplication for special
leave to appeal refused
Rafland 62 ATR 49 FCA(Full) Taxpayer’s appeal
Rafland 65 ATR 336 HCA Taxpayer granted specialleave to appeal
Ramsden 56 ATR 42 FCA(Full) Comr’s appeal
Ramsden 58 ATR 485 HCA Taxpayer’s special leaveto appeal refused
Rangdon 62 ATR 583 FCA(Full) Taxpayer’s appeal
Rataplan 56 ATR 407 FCA(Full) Comr’s Appeal
Recoveries Trust 57 ATR 1038 FCA Taxpayer’s appeal; Comr’scross-appeal
Reliance Carpet 63 ATR 1001 FCA Taxpayer’s appeal
Reliance Carpet 66 ATR 117 HCA Comr granted specialleave to appeal
Riddell 68 ATR 757 FCA(Full) Comr’s appeal
Rio Tinto 60 ATR 339 FCA(Full) Comr’s appeal
Rio Tinto 63 ATR 79 HCA Comr refused specialleave to appeal
Robertson Jnr 55 ATR 148 HCA Taxpayer refused specialleave to appeal
Roy Morgan 57 ATR 148 HCA Taxpayer’s refused specialleave to appeal
TABLE OF APPEAL CASES — continued
Taxpayer Last reported at Court app’d to Status
Russell (No 2) 74 ATR 760 FCA(Full) Taxpayer’s appeal
Saga 61 ATR 384 FCA(Full) Taxpayer’s appeal
Samba 59 ATR 747 FCA(Full) Taxpayer’s appeal
Shaheed 72 ATR 1 FCA(Full) Taxpayer’s appeal
Slade Bloodstock 65 ATR 832 FCA(Full) Taxpayer’s appeal
Sleight 55 ATR 555 HCA Taxpayer’s application forspecial leave to appeal
refused
South Steyne 71 ATR 228 FCA(Full) Taxpayer’s appeal
Spirakos 60 ATR 413 FCA(Full) Taxpayer’s appeal
Spirakos 61 ATR 168 HCA Taxpayer’s application forspecial leave to appeal
refused
Spotlight Stores 55 ATR 745 FCA(Full) Taxpayer’s appeal
Spriggs 68 ATR 740 FCA(Full) Comr’s appeal
Spriggs 71 ATR 804 HCA Taxpayerr’s application forspecial leave to appeal
granted
St George 69 ATR 634 FCA(Full) Taxpayer’s appeal
Star City 68 ATR 413 FCA(Full) Comr’s appeal
Starr 65 ATR 86 FCA(Full) Taxpayer’s appeal
Sterling 60 ATR 502 FCA(Full) Taxpayer’s appeal
Sun AlllianceInvestements
55 ATR 112 HCA Comr granted specialleave to appeal; taxpayer’s
cross-appeal allowed
Sunchen 71 ATR 398 FCA Taxpayer’s appeal
Sydney RefractorySurgery
70 ATR 874 FCA(Full) Comr’s appeal
Tasman Group 69 ATR 604 FCA(Full) Comr’s appeal
Tasmanian ElectronicCommerce
59 ATR 10 FCA(Full) Comr’s appeal
[2005] AATA 622; ReTaxpayer and FCT
59 ATR 1178 FCA Taxpayer’s appeal
[2008] AATA 461; ReTaxpayer and FCT
71 ATR 347 FCA Comr’s appeal
Telstra 65 ATR 309 HCA Comr refused specialleave to appeal
3D Scaffolding 73 ATR 729 FCA(Full) Taxpayer’s appeal
Tolich (No 2) 68 ATR 278 FCA(Full) Taxpayer’s appeal
Transurban 57 ATR 316 HCA Comr granted specialleave to appeal
Travelex 71 ATR 216 FCA(Full) Taxpayer’s appeal
VCE 63 ATR 1249 FCA Taxpayer’s appeal
TABLE OF APPEAL CASES — continued
Taxpayer Last reported at Court app’d to Status
Vance 60 ATR 536 HCA Taxpayer’s application forspecial leave to appeal
refused
Virgin Holdings 70 ATR 478 FCA(Full) Comr’s appeal
W R Carpenter 63 ATR 577 FCA(Full) Taxpayer’s appeal
W R Carpenter 66 ATR 336 HCA Taxpayer’s application forspecial leave to appeal
granted
Westrac 56 ATR 433 FCA Comr’s appealdiscontinued
Weyers 63 ATR 268 FCA(Full) Taxpayer’s appeal
Wharton 60 ATR 581 HCA Special leave to appeallost
White Industries 66 ATR 306 FCA(Full) Comr’s appeal
Woodside Energy (No2)
69 ATR 465 FCA(Full) Taxpayer’s appeal
Word 64 ATR 483 FCA(Full) Comr’s appeal
Word 69 ATR 1 HCA Comr’s application forspecial leave to appeal
TABLE OF APPEAL CASES — continued
INDEX OF CASES IN THIS PART
ADMINISTRATIVE LAW
Garnishee notices — Procedural fairness required prior opportunity to be heard — Issue ofnotices improper exercise of the power — Commissioner’s refusal to extend time for astatutory declaration to be given to him — Improper exercise of power.
Transtar Linehaul Pty Ltd v DCT ...................................................................................... 518
ALLOWABLE DEDUCTIONS
Franchise fees — franchise establishment fees — Franchise renewal fees — Taxpayerentered franchise agreement to operate a Bendigo banking franchise — Paidestablishment fees and renewal fees — Renewal fees pre-paid for 5 year renewal —Deductibility of fees — Establishment fees payable on capital account — Formed partof cost base of asset for capital gains tax purposes — Renewal fees — Character ofadvantage sought — Time period of renewal in question relatively short — Renewalfees on revenue account — Income Tax Assessment Act 1997 (Cth), s 40-880 —Income Tax Assessment Act 1936 (Cth), Pt III, Div 3, Subdiv H.
[2011] AATA 607Re Inglewood & Districts Community Enterprises Ltd and FCT ..................................... 688
ASSESSABLE INCOME
Illegal payments to taxpayer from self-managed superannuation fund — Commissioner’sdiscretion not to include moneys received by taxpayer as assessable income —Discretion not to be exercised to excuse abuse of scheme establishing self-managedsuperannuation funds — Income Tax Assessment Act 1997 (Cth), s 304-10(4).
[2011] AATA 563Re Smith and FCT .............................................................................................................. 667
Overseas income — Residency status of taxpayer — Meaning of “resident” — Meaning of“resident of Australia” — Extended meaning — Domicile/permanent place of abode —Taxpayer sold property including personal residence in Australia — Worked overseasduring 5 income years — Formed relationship with woman and children in Philippines— Visited Australia but returned to family in Philippines each time — No suitablework in Philippines — Maintenance of bank account in Australia and overseas bankaccounts — Not resident — Domiciled in Australia but no permanent place of abode —Income Tax Assessment Act 1936 (Cth), s 6(1).
[2011] AATA 539Re Mynott and FCT ............................................................................................................ 594
Understated income — Inclusion of undisclosed income in assessable income — Taxpayerclaimed amounts deposited in bank accounts in excess of wages as employeeboilermaker not income — Claims that deposits represented gambling winnings —Further claim that amounts funded by participation in pool which entitled taxpayer tobid each month for advance of monthly pool — Taxpayer’s onus of proving assessmentexcessive not met — Insufficient reliable evidence to corroborate taxpayer’s claims.
[2011] AATA 544Re Nguyen and FCT ........................................................................................................... 618
BANKRUPTCY
Bankruptcy notice — Application to set aside bankruptcy notice — Extension of time tocomply with notice — Abuse of process by party obtaining notice — Factorsconstituting abuse of process — Extensive powers of Commissioner warranting closescrutiny of issue of bankruptcy notices — Extension of time — Scope of court’s powerto grant extension of time — Meaning of “application to set aside judgment” —Application for commencement of proceedings challenging Commissioner’s objectiondecisions — Application where application to set bankruptcy notice resolved andrejected — Bankruptcy Act 1966 (Cth), s 41(6A).
Seller v DCT ....................................................................................................................... 501
Insolvency — Winding up applications — Adjournment of application — Factors insupport of adjournment — Taxpayer companies sought adjournment of Commission-er’s winding up applications in order to secure loan funds to pay debts — Balance ofevidence in favour of adjournment — Relevance of undertakings by taxpayers —Corporations Act 2001 (Cth), s 459P.
DCT v Croftworth Property Holdings (No 2) Pty Ltd and Others ................................... 429
BUSINESS
Carrying on a business — Share trading business — Characterisation of taxpayer’sactivities — Taxpayer engaged in buying and selling shares during relevant period assole trader — Registered with Commsec — Licensed with share picking and researchcompany — Arranged margin lending facility to use in share trading — Questionwhether carrying on a business — Nature of activities — Systematic strategy thoughnot detailed, scientific or formal — Not a buy and hold investor of capital assets —Carrying on a business — Business of share trading despite lack of sales due to globalfinancial crisis — Income Tax Assessment Act 1997 (Cth), s 8-1.
[2011] AATA 545Re Taxpayer and FCT ......................................................................................................... 659
CAPITAL GAINS TAX
Concessions — Determination of market value of asset — Application of ordinarymeaning of “market value” — Inappropriate approach to valuation — Income TaxAssessment Act 1997 (Cth), s 152-20(1).
[2011] AATA 589Re Syttadel Holdings Pty Ltd and FCT ............................................................................. 683
COLLECTION AND RECOVERY
Notices to third parties requiring payments to be made to Commissioner instead oftaxpayer — Obligation of purchasers under contract for sale of land by taxpayer —Scope of notice — Whether moneys payable on purchase of land moneys due to thetaxpayer vendor and payable to Commissioner — Taxation Administration Act 1953(Cth), Sch 1, s 260-5.
Tang and Another v Bassili and Others ............................................................................. 475
Time-limits for issue of amended assessments — Time-limits on making of originalnotices — Fraud or evasion exception — Assessments by Commissioner out of time —No fraud or evasion to extend time-limits — Income Tax Assessment Act 1936 (Cth),ss 170, 171A.
[2011] AATA 539Re Mynott and FCT ............................................................................................................ 594
INDEX
CORPORATIONS
Winding up — Setting aside of order made in absence of party — Taxpayer failed tocomply with Commissioner’s statutory demand — Agreement that Commissionerwould seek 4-week adjournment — Taxpayer to comply with tax return lodgementobligations during adjournment — Adjournment only 2 weeks — No notice to taxpayerabout reduced adjournment — Taxpayer did not attend at adjournment or winding uphearings — Eligibility to have winding up order set aside — Federal Court Rules 2011(Cth), r 39.05.
DCT v Marro (SA) Pty Ltd ................................................................................................. 561
GOODS AND SERVICES TAX
Transitional provisions — Supplies under long-term leases entered into before assent toGST legislation where no opportunity for review — Supplies GST-free —Consideration paid after 1 July 2000 for supplies made after that time specificallyidentified for consideration identifiable in terms of written agreement where termsoperative before date of assent — Supplies made after rent review and not made forconsideration satisfactorily identified in pre-Royal Assent date lease — Relevance of“open market rental value” of revised consideration on review — Decision after assentdate by parties that GST payable on rent component of lease consideration —Consideration for supply after 1 March 2001 agreed separately from terms in place atRoyal Assent — A New Tax System (Goods and Services Tax Transition) Act 1999(Cth), s 13.
MTAA Superannuation Fund (R G Casey) Building Property Pty Ltd v FCT ................. 349
INCOME TAX
PAYG tax — Liability — Estimate — Estimate revoked by operation of statute —Proceedings related to recovery of unpaid amount of estimate — Affidavit verifing factssufficient to prove underlying liability never existed — Wages paid to employees —Amount withheld from those wages.
Transtar Linehaul Pty Ltd v DCT ...................................................................................... 518
Personal services income — Personal services business — Results test — Deductions —Administrative penalty — Shortfall interest charge — Objection decision set aside —Income Tax Assessment Act 1997 (Cth), s 87-18 — Taxation Administration Act 1953(Cth), Sch 1, ss 280-160, 280-170.
[2011] AATA 567Re Park and FCT ................................................................................................................ 672
LAND TAX
Exemptions — Principal place of residence exemption — Concession for unoccupied land— Concession for absence from former principal place of residence — Factors beyondtaxpayers control — Taxpayers purchased land — Development approval granted butdecision by taxpayers to re-site dwelling on land caused significant delays — Fire,storm and legal proceedings against taxpayers caused further delays — Occupation ofland by taxpayers in mobile home and caravan — No formal council consent to suchoccupation — No return to property after 6 years to occupy as principal place ofresidence — Unoccupied land concession unavailable — Cause of building delays notbeyond control of taxpayers — Concession for absence not available — Originaloccupation must be “lawful” — Land Tax Management Act 1956 (NSW), Sch 1A,cll 6, 8.
Re Hayward and Chief Commissioner of State Revenue .................................................. 433
INDEX
LAND TAX — continued
Exemptions — Principal place of residence exemption — Exemption for vacant land onwhich residence to be built — Time-limits for construction — Commissioner’sdiscretion to extend time-limits — Cause of delays — Taxpayers failed to buildresidence on vacant land within 2-year time-limit — Whether cause of delay withincontrol of taxpayers — Whether question of law raised by appeal — Extension ofappeal to merits refused — Land Tax Management Act 1956 (NSW), s 10T(4).
Re Campbell and Another and Chief Commissioner of State Revenue ............................ 469
Exemptions — Principal place of residence exemption — Exemption for vacant landwhere intention to build and occupy land as principal place of residence — 2-year limitfor completion of residence — Commissioner’s discretion to extend period wherefailure due to circumstances beyond taxpayer’s control — Taxpayer owned propertyoccupied with wife and family as family home — Inherited vacant land — Failed toconstruct residence on land over 16-year period — Availability of exemption from landtax for vacant land — Interaction between various exemptions — Land TaxManagement Act 1956 (NSW), Sch 1A, cll 2, 6, 12.
Re Kolln and Chief Commissioner of State Revenue ........................................................ 448
PENALTIES AND OFFENCES
Penalty for reckless indifference to taxation law — Non-disclosure of assessable income— 50 per cent penalty correctly imposed — Remission or reduction of penalty notwarranted — Taxation Administration Act 1953 (Cth), Sch 1, ss 284-90, item 2,298-20.
[2011] AATA 544Re Nguyen and FCT ........................................................................................................... 618
PRACTICE AND PROCEDURE
Documents produced following subpoena — Legal professional privilege — Commis-sioner subpoenaed documents from taxpayer’s solicitors — Claim for legalprofessional privilege in respect of documents by taxpayer — Entitlement to immunity— Nature of documents not subject to privilege — Existence of waiver of privilege.
DCT v Cranswick ................................................................................................................ 492
Privilege against spousal incrimination — Existence of privilege at common law —Legislative abrogation of privilege — Wife required to answer questions beforeAustralian Crime Commission regarding tax evasion by husband — Claimed privilegeagainst spousal incrimination — Claim by ACC that privilege abrogated by legislation— Existence of privilege against spousal incrimination not recognised at common law— Australian Crime Commission Act 2002 (Cth), s 30.
Australian Crime Commission v Stoddart ......................................................................... 365
STAMP DUTY
Ad valorem duty — Nominal duty — Contract for sale of land — Transfer of land not inconformity with contract — Exemption where purchasers and transferees relatedparties — Taxpayer husband and wife entered into contract as one of 2 purchasers —Other purchaser trustee of discretionary trust of which all taxpayers beneficiaries —Transfer to husband and wife and mother and father of husband — Contract andtransfer dutiable — Transfer not in conformity with contract — Applicability of relatedparties exemption — Application where only some of parties related — Duties Act1997 (NSW), ss 8, 18.
Re Warner and Chief Commissioner of State Revenue ..................................................... 569
INDEX
STAMP DUTY — continued
Declaration of trust — Exemptions from duty — Taxpayers executed declaration of trustover 5 years after trust purportedly established by word of mouth — Transfer of trustproperty on retirement of trustee or appointment of new trustee — Liability for duty ondeclaration of trust — Eligibility for exemption — Duties Act 2000 (Vic), ss 17(3),33(3).
Re Scouller and Another and Commissioner of State Revenue ........................................ 458
Transfers of land — Land rich landholder — Public float of land rich unit trust — Floateffected by transfer of 61 per cent of units in trust to public and transfer of 39 per centto another trust within group — Liability to taxpayer for duty on internal transfer —Taxpayer acting in capacity of trustee — Meaning of beneficial interest — Meaning ofacquired beneficially — Question whether transfer occurred under an agreement orarrangement — Correctness of decision of Court of Appeal in Landrow Properties PtyLtd case — Time at which private unit trust must be land rich — Time relevantagreement or arrangement made versus time private land rich unit trust becomes publicunit trust — Duties Act 2000 (Vic), ss 76, 77, 85, 89C.
Commissioner of State Revenue v Challenger Listed Investments Ltd (As Trustee forChallenger Diversified Property Trust 1) ..................................................................... 576
SUPERANNUATION
Eligible termination payment — Excess non-concessional contributions tax — Qualifying“roll-over superannuation benefit” — Taxpayer received payment from superannuationfund — Immediately drew bank cheque in favour of another superannuation fund —Payment treated as subject to excess non-concessional contributions tax —Characterisation of payment — Amount received legally and beneficially by taxpayer— Whether qualifying roll-over superannuation benefit — Not received in trust forreceiving superannuation fund — Income Tax Assessment Act 1997 (Cth), s 306-10.
Player v FCT ...................................................................................................................... 541
Self-managed superannuation fund — Payments from fund to member — Payments inbreach of statute — Such fund not to be treated as lender of last resort —Superannuation Industry (Supervision) Regulations 1994 (Cth), Sch 1, reg 6.17(2).
[2011] AATA 563Re Smith and FCT .............................................................................................................. 667
TRUSTS
Non-resident trustee of net income of trust estate — Non-resident individuals — Meaningof “trustee” — Meaning of “trust estate” — Taxpayer non-resident individual engagedin share trading in Australia on behalf of non-resident companies under directors andmanagement services agreements — Australian custodian bank account in taxpayer’sname used to receive and disburse moneys in respect of share trades — Incomeremitted to non-resident companies from taxpayer’s bank in Monaco — No income taxreturns lodged and no income tax paid on Australian source income derived bynon-residents — Assessments against taxpayer as trustee of net income of trust estate— Validity of assessments — Appropriateness of characterisation of taxpayer as trustee— Property constituting trust estate — Income Tax Assessment Act 1936 (Cth), ss 6(1)definition of “trustee,” 98(3).
Leighton v FCT ................................................................................................................... 547
INDEX
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