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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
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
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

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