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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
Re Cyonara Snowfox Pty Ltd and Commissioner of Taxation [2011] AATA 124 Administrative Appeals Tribunal Australia 25 Feb 2011 AustLII flag 3
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
Danmark Pty Ltd v FCT (1944) 7 ATD 333; (1944) 2 AITR 517 Australia circa 1944 flag 67
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
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
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
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

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