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Outbound Logistics Pty Ltd and Commissioner of Taxation

[2012] AATA 899

Administrative Appeals Tribunal

Australia

19th December, 2012

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s7.5
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)
Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)	s15

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Re Bell v Commissioner of Taxation	[2012] AATA 45	Administrative Appeals Tribunal	Australia	30 Jan 2012	AustLII		3
Commissioner of Taxation v White (No 2)	[2010] FCA 942; (2010) 117 ALD 335; [2010] ATC 20-205; (2010) 80 ATR 373	Federal Court of Australia	Australia - Commonwealth	31 Aug 2010	AustLII		15
FCT v Malouf	[2009] FCAFC 44; (2009) 174 FCR 581; [2009] ATC 20-099; 75 ATR 335	Federal Court of Australia	Australia - Commonwealth	2 Apr 2009	AustLII		15
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII		105
Nilsen Development Laboratories Pty Ltd v FCT	[1981] HCA 6; (1981) 144 CLR 616; (1981) 33 ALR 161; 11 ATR 505; 55 ALJR 97	High Court of Australia	Australia - Commonwealth	circa 1981	AustLII		155

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