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Trustee for the Seabreeze Estate Unit Trust and Commissioner of Taxation (Taxation)   flag 

[2019] AATA 1395
Administrative Appeals Tribunal
Australia
21st June, 2019

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s3.5, s7.5, s19.5
Taxation Administration Act 1953 (Cth) s14ZZE

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Dalco [1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166 High Court of Australia Australia - Commonwealth circa 1990 AustLII flag 452
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
Tisdall v Webber [2011] FCAFC 76; (2011) 193 FCR 260; (2011) 122 ALD 49 Federal Court of Australia Australia - Commonwealth 7 Jun 2011 AustLII flag 91
Danmark Pty Ltd v FCT (1944) 7 ATD 333; (1944) 2 AITR 517 Australia circa 1944 flag 67
Macmine Pty Ltd v FCT (1979) 24 ALR 217; (1979) 9 ATR 638; (1979) 53 ALJR 362; 79 ATC 4,133 Australia circa 1979 LexisNexis AU flag 58
Vidler v Commissioner of Taxation [2010] FCAFC 59; (2010) 183 FCR 440; (2010) 75 ATR 825; [2010] ATC 20-186 Federal Court of Australia Australia - Commonwealth 1 Jun 2010 AustLII flag 10
Cyonara Snowfox Pty Ltd v Commissioner of Taxation [2012] FCAFC 177; (2012) 208 FCR 471; (2012) 89 ATR 122 Federal Court of Australia Australia - Commonwealth 4 Dec 2012 AustLII flag 9
Re Cyonara Snowfox Pty Ltd and Commissioner of Taxation [2011] AATA 124 Administrative Appeals Tribunal Australia 25 Feb 2011 AustLII flag 3

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