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FFYS and Commissioner of Taxation (Taxation)   flag 

[2021] AATA 4844
Administrative Appeals Tribunal
Australia
24th December, 2021

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s3.5, s19.5
Coronavirus Economic Response Package (Payments and Benefits) Act 2020 (Cth)
Income Tax Assessment Act 1936 (Cth) s262A

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Apted [2021] FCAFC 45; (2021) 284 FCR 93 Federal Court of Australia Australia - Commonwealth 24 Mar 2021 AustLII flag 11
Nelson v Commissioner of Taxation [2014] FCA 57 Federal Court of Australia Australia - Commonwealth 11 Feb 2014 AustLII flag 3
Married Couple and Commissioner of Taxation [2013] AATA 888 Administrative Appeals Tribunal Australia 13 Dec 2013 AustLII flag 2
ECC Southbank Pty Ltd as Trustee for Nest Southbank Unit Trust v Commissioner of Taxation [2012] FCA 795; (2012) 205 FCR 505; (2012) 87 ATR 902 Federal Court of Australia Australia - Commonwealth 31 Jul 2012 AustLII flag 8
Spriggs v FCT [2009] HCA 22; (2009) 239 CLR 1; 256 ALR 596; 72 ATR 148; 83 ALJR 749; [2009] ATC 20-109 High Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 83
South Steyne Hotel Pty Ltd v FCT [2009] FCA 13; (2009) 71 ATR 228; [2009] ATC 20-090 Federal Court of Australia Australia - Commonwealth 16 Jan 2009 AustLII flag 19
Evans v FCT [1989] FCA 205; (1989) 20 ATR 922 Federal Court of Australia Australia - Commonwealth 7 Jun 1989 AustLII flag 37
FCT v Walker (1985) 79 FLR 161; (1985) 16 ATR 331 Australia circa 1985 Legal Online / Westlaw flag 25
Ferguson v FCT [1979] FCA 29; (1979) 37 FLR 310; (1979) 9 ATR 873; 79 ATC 4,261; (1979) 26 ALR 307 Federal Court of Australia Australia - Commonwealth 12 Jun 1979 AustLII flag 147
Jacobellis v Ohio 378 US 184; 12 L Ed 2d 793; 84 SCt 1676; 12 L Ed 793 United States Supreme Court United States 22 Jun 1964 WorldLII flag 221
Martin v FCT [1953] HCA 100; (1953) 90 CLR 470; [1953] ALR 755; (1953) 10 ATD 226; 5 AITR 548 High Court of Australia Australia - Commonwealth 9 Sep 1953 AustLII flag 107

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