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HVZZ and Commissioner of Taxation

[2015] AATA 133

Administrative Appeals Tribunal

Australia

5th March, 2015

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1997 (Cth)	s3.5, s4.5, s5.5, s200.5
Taxation Administration Act 1953 (Cth)	s1, s5, s10, s14ZZK
New Business Tax System (Integrity Measures) Act 2000 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Bentivoglio and Commissioner of Taxation	[2014] AATA 620	Administrative Appeals Tribunal	Australia	2 Sep 2014	AustLII		4
Public Servant Case	[2014] AATA 247	Administrative Appeals Tribunal	Australia	28 Apr 2014	AustLII		5
Triple R Waste Management and Commissioner of Taxation	[2013] AATA 99; (2013) 59 AAR 165	Administrative Appeals Tribunal	Australia	26 Feb 2013	AustLII		11
HVZZ 1761 of 2011 and Commissioner of Taxation	[2011] AATA 779	Administrative Appeals Tribunal	Australia	3 Nov 2011	AustLII		3
Cooperative Bulk Handling Ltd v FCT	[2010] FCA 508; (2010) 79 ATR 582; [2010] ATC 20-183	Federal Court of Australia	Australia - Commonwealth	25 May 2010	AustLII		17
Hastie Group Ltd v Commissioner of Taxation	[2008] FCAFC 187; (2008) 172 FCR 496; [2008] ATC 20-076	Federal Court of Australia	Australia - Commonwealth	9 Dec 2008	AustLII		11
Lamont v Commissioner of Taxation	[2005] FCA 513; (2005) 144 FCR 312; 219 ALR 678; 59 ATR 374	Federal Court of Australia	Australia - Commonwealth	29 Apr 2005	AustLII		15
Commissioner of Taxation v Executors of the Estate of Subrahmanyam	[2001] FCA 1836; (2001) 116 FCR 180; 189 ALR 666; 49 ATR 29	Federal Court of Australia	Australia - Commonwealth	19 Dec 2001	AustLII		19
Bellinz v FCT	[1998] FCA 615; (1998) 84 FCR 154; 155 ALR 220; (1998) 39 ATR 198	Federal Court of Australia	Australia - Commonwealth	10 Jun 1998	AustLII		90
Commissioner of Taxation v McMahon	[1997] FCA 1087; (1997) 79 FCR 127; (1997) 149 ALR 159; 37 ATR 167	Federal Court of Australia	Australia - Commonwealth	23 Oct 1997	AustLII		60
Comptroller-General of Customs v Akai Pty Ltd	(1994) 50 A Crim R 511		Australia	circa 1994	Legal Online / Westlaw		1
Drake v Minister for Immigration and Ethnic Affairs	46 FLR 409; 24 ALR 577; (1979) 2 ALD 60		Australia	circa 1979	Legal Online / Westlaw		3779
Jones v Dunkel	[1959] HCA 8; (1959) 101 CLR 298; [1959] ALR 367; 32 ALJR 395; (1959) 18 CA 8	High Court of Australia	Australia - Commonwealth	3 Mar 1959	AustLII		7870

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