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Sharratt and Commissioner of Taxation   flag 

[2015] AATA 293
Administrative Appeals Tribunal
Australia
1st May, 2015

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Trautwein v FCT [1936] HCA 77; (1936) 56 CLR 63; [1936] ALR 425; (1936) 4 ATD 48 High Court of Australia Australia - Commonwealth 9 Sep 1936 AustLII flag 251
Imperial Bottleshops Pty Ltd v Commissioner of Taxation [1991] FCA 276; (1991) 22 ATR 148; (1991) 91 ATC 4,546 Federal Court of Australia Australia - Commonwealth 26 Jun 1991 AustLII flag 87
FCT v SNF (Australia) Pty Ltd [2011] FCAFC 74; (2011) 193 FCR 149; (2011) 82 ATR 680 Federal Court of Australia Australia - Commonwealth 1 Jun 2011 AustLII flag 75
Davis v FCT [2000] FCA 44; (2000) 171 ALR 654; (2000) 44 ATR 140; (2000) 2000 ATC 4,201 Federal Court of Australia Australia - Commonwealth 4 Apr 2000 AustLII flag 35
Pascoe v Commissioner of Taxation (1956) 30 Australian Law Journal 402 Australian Law Journal Australia circa 1956 Legal Online flag 32
Kelly v Commissioner of Taxation [2012] FCA 423; (2012) 88 ATR 409 Federal Court of Australia Australia - Commonwealth 27 Apr 2012 AustLII flag 9
Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation [2013] AATA 930 Administrative Appeals Tribunal Australia 20 Dec 2013 AustLII flag 5
Re TSC 2000 Pty Ltd and Commissioner of Taxation [2007] AATA 1629; (2007) 66 ATR 945 Administrative Appeals Tribunal Australia 3 Aug 2007 AustLII flag 4
Metlife Insurance Ltd v FCT [2008] FCAFC 167; (2008) 170 FCR 584; (2008) 70 ATR 364; [2008] ATC 20-049 Federal Court of Australia Australia - Commonwealth 3 Oct 2008 AustLII flag 3
Re Sgardelis and Commissioner of Taxation [2007] AATA 1499; (2007) 68 ATR 963 Administrative Appeals Tribunal Australia 2 Jul 2007 AustLII flag 3

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