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AJJJ's Emporium Pty Ltd and Commissioner of Taxation

[2013] AATA 501

Administrative Appeals Tribunal

Australia

16th July, 2013

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Superannuation (Unclaimed Money and Lost Members) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Dixon v FCT	[2008] FCAFC 54; (2008) 167 FCR 287; (2008) 69 ATR 627; [2008] ATC 20-015	Federal Court of Australia	Australia - Commonwealth	8 Apr 2008	AustLII		67
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
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII		107

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