April 2013 84 PART 2 84 ATR 349-705 CUMULATIVE …livepages.thomsonreuters.com.au/media/4139/106724.pdfApril 2013 84 PART 2 84 ATR 349-705 CUMULATIVE TABLE OF CASES REPORTED [2011]

April 2013 84 PART 2 84 ATR 349-705

CUMULATIVE TABLE OF CASES REPORTED

[2011] AATA 359 (AAT—B J McCabe, Senior Member) (2011) ............................................. 192

[2011] AATA 403 (AAT—C Walsh, Senior Member) (2011) .................................................... 282

[2011] AATA 431 (AAT—S E Frost, Senior Member) (2011) .................................................. 311

[2011] AATA 512 (AAT—D Letcher, Senior Member) (2011) .................................................. 322[2011] AATA 539 (AAT—R W Dunne, Senior Member) (2011) ........................................... 594[2011] AATA 544 (AAT—F O’Loughlin, Senior Member and

E Fice, Senior Member) (2011) ........................................................................................... 618[2011] AATA 545 (AAT—B J McCabe, Senior Member) (2011) .......................................... 659[2011] AATA 563 (AAT—M D Allen, Senior Member) (2011) ............................................. 667[2011] AATA 567 (AAT—S E Frost, Senior Member) (2011) ............................................... 672

[2011] AATA 570 (AAT—S E Frost, Senior Member) (2011) .................................................. 327[2011] AATA 589 (AAT—P E Hack, Deputy President) (2011) ............................................ 683[2011] AATA 607 (AAT—F O’Loughlin, Senior Member) (2011) ........................................ 688

[2011] AATA 769 (AAT—Downes J, President and F O’Loughlin, Senior Member)(2011) ...................................................................................................................................... 334

ACN 078 272 867 Pty Ltd (In Liq) (Formerly Advance Finances Pty Ltd) v DCT(HCA—Heydon J) (2011) ........................................................................................................ 15

ACT Revenue, Commissioner for v Dataflex Pty Ltd (ACTCA—Full Court) (2011) ............. 163

Antonopoulos and FCT, Re (AAT—S E Frost, Senior Member) (2011) ................................... 311

Applicant and FCT, Re (AAT—C Walsh, Senior Member) (2011) ........................................... 282Australian Crime Commission v Stoddart (HCA—Full Court)

(2011) ...................................................................................................................................... 365Bassili; Tang v (FMCA—Burnett FM) (2011) ........................................................................ 475

Binetter v DCT (HCA—Heydon J) (2011) ................................................................................... 15Campbell and Chief Commissioner of State Revenue, Re

(NSWADT—Full Court) (2011) ........................................................................................... 469

Caporale and FCT, Re (AAT—S E Frost, Senior Member) (2011) ........................................... 327Challenger Listed Investments Ltd (As Trustee for Challenger

Diversified Property Trust 1); Commissioner of State Revenue v(VSCA—Full Court) (2011) ................................................................................................. 576

Consolidated Media Holdings Ltd; FCT v (HCA—Full Court) (2012) ........................................ 1Cranswick; DCT v (FCA—Marshall J) (2011) ....................................................................... 492

Cases in bold reported in this part

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Craythorn and Chief Commissioner of State Revenue, Re (NSWADT—M Hole,Judicial Member) (2011) .......................................................................................................... 51

Croftworth Property Holdings (No 2) Pty Ltd; DCT v(FCA—Logan J) (2011) ........................................................................................................ 429

Dataflex Pty Ltd; Commissioner for ACT Revenue v (ACTCA—Full Court) (2011) ............. 163DCT v Cranswick (FCA—Marshall J) (2011) ........................................................................ 492DCT v Croftworth Property Holdings (No 2) Pty Ltd

(FCA—Logan J) (2011) ........................................................................................................ 429

DCT v Gashi (VSC—Dixon J) (2011) ........................................................................................ 175DCT v Marro (SA) Pty Ltd (FCA—Finn J) (2011) ............................................................... 561

DCT; ACN 078 272 867 Pty Ltd (In Liq) (Formerly Advance Finances Pty Ltd) v(HCA—Heydon J) (2011) ........................................................................................................ 15

DCT; Binetter v (HCA—Heydon J) (2011) .................................................................................. 15DCT; Seller v (FCA—Flick J) (2011) ...................................................................................... 501DCT; Transtar Linehaul Pty Ltd v (FCA—Robertson J) (2011) ......................................... 518

FCT v Consolidated Media Holdings Ltd (HCA—Full Court) (2012) ......................................... 1

FCT; GE Capital Finance Australasia Pty Ltd v (FCA—Gordon J) (2011) .............................. 128FCT; Leighton v (FCA—Full Court) (2011) ........................................................................... 547FCT; MTAA Superannuation Fund (R G Casey) Building Property

Pty Ltd v (FCA—Full Court) (2012) .................................................................................. 349

FCT; Petroulias v (FCA—Reeves J) (2011) ............................................................................... 110FCT; Player v (FCA—Edmonds J) (2011) .............................................................................. 541

Gashi; DCT v (VSC—Dixon J) (2011) ....................................................................................... 175

GE Capital Finance Australasia Pty Ltd v FCT (FCA—Gordon J) (2011) ............................... 128Hayward and Chief Commissioner of State Revenue, Re

(NSWADT—Full Court) (2011) ........................................................................................... 433Inglewood & Districts Community Enterprises Ltd and FCT, Re

(AAT—F O’Loughlin, Senior Member) (2011) ................................................................. 688Kolln and Chief Commissioner of State Revenue, Re

(NSWADT—A Verick, Judicial Member) (2011) .............................................................. 448

Krishnamurti Australia Inc and FCT, Re (AAT—D Letcher, Senior Member) (2011) ............. 322Leighton v FCT (FCA—Full Court) (2011) ............................................................................ 547

Lend Lease Funds Management Ltd; Commissioner of State Revenue v (VSCA—FullCourt) (2011) ............................................................................................................................. 62

Marro (SA) Pty Ltd; DCT v (FCA—Finn J) (2011) ............................................................. 561

MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd and FCT, Re(AAT—Downes J, President and F O’Loughlin, Senior Member) (2011) ........................... 334

MTAA Superannuation Fund (R G Casey) Building Property PtyLtd v FCT (FCA—Full Court) (2012) ............................................................................... 349

Murray and Chief Commissioner of State Revenue, Re (NSWADT—M Hole,Judicial Member) (2011) .......................................................................................................... 38

Mynott and FCT, Re (AAT—R W Dunne, Senior Member) (2011) .................................... 594Nguyen and FCT, Re (AAT—F O’Loughlin, Senior Member and

E Fice, Senior Member) (2011) ........................................................................................... 618Park and FCT, Re (AAT—S E Frost, Senior Member) (2011) ............................................ 672

Petroulias v FCT (FCA—Reeves J) (2011) ................................................................................ 110Player v FCT (FCA—Edmonds J) (2011) ............................................................................... 541

Romano and Chief Commissioner of State Revenue, Re (NSWADT—S Frost,Judicial Member) (2011) .......................................................................................................... 28

(Cases in bold reported in this part)

TABLE OF CASES REPORTED

Scouller and Commissioner of State Revenue, Re(VCAT—M F Macnamara, Deputy President) (2011) ..................................................... 458

Seller v DCT (FCA—Flick J) (2011) ....................................................................................... 501Smith and FCT, Re (AAT—M D Allen, Senior Member) (2011) ......................................... 667State Revenue, Chief Commissioner of; Re Campbell and

(NSWADT—Full Court) (2011) ........................................................................................... 469

State Revenue, Chief Commissioner of; Re Craythorn and (NSWADT—M Hole,Judicial Member) (2011) .......................................................................................................... 51

State Revenue, Chief Commissioner of; Re Hayward and(NSWADT—Full Court) (2011) ........................................................................................... 433

State Revenue, Chief Commissioner of; Re Kolln and(NSWADT—A Verick, Judicial Member) (2011) .............................................................. 448

State Revenue, Chief Commissioner of; Re Murray and (NSWADT—M Hole,Judicial Member) (2011) .......................................................................................................... 38

State Revenue, Chief Commissioner of; Re Romano and (NSWADT—S Frost,Judicial Member) (2011) .......................................................................................................... 28

State Revenue, Chief Commissioner of; Re Warner and(NSWADT—J Block, Judicial Member) (2011) ................................................................ 569

State Revenue, Commissioner of v Challenger Listed InvestmentsLtd (As Trustee for Challenger Diversified Property Trust 1)(VSCA—Full Court) (2011) ................................................................................................. 576

State Revenue, Commissioner of v Lend Lease Funds Management Ltd (VSCA—FullCourt) (2011) ............................................................................................................................. 62

State Revenue, Commissioner of; Re Scouller and(VCAT—M F Macnamara, Deputy President) (2011) ..................................................... 458

Stoddart; Australian Crime Commission v (HCA—Full Court)(2011) ...................................................................................................................................... 365

Syttadel Holdings Pty Ltd and FCT, Re (AAT—P E Hack,Deputy President) (2011) ...................................................................................................... 683

Tang v Bassili (FMCA—Burnett FM) (2011) ......................................................................... 475Taxpayer and FCT, Re (AAT—B J McCabe, Senior Member)

(2011) ...................................................................................................................................... 659

Taxpayer and FCT, Re (AAT—B J McCabe, Senior Member) (2011) ..................................... 192Transtar Linehaul Pty Ltd v DCT (FCA—Robertson J) (2011) .......................................... 518Warner and Chief Commissioner of State Revenue, Re

(NSWADT—J Block, Judicial Member) (2011) ................................................................. 569

(Cases in bold reported in this part)

TABLE OF CASES REPORTED

TABLE OF CASES JUDICIALLY CONSIDERED IN THIS PART

FCT v Applegate (1979) 9 ATR 899

Applied. [2011] AATA 539; Re Mynott and FCT ................................................................. 594

FCT v Chapman (1989) 20 ATR 438

Applied. [2011] AATA 607; Re Inglewood & Districts CommunityEnterprises Ltd and FCT ................................................................................................... 688

Sterling, Re; Ex parte Esanda Ltd (1980) 44 FLR 125

Applied. Seller v DCT ............................................................................................................ 501

STATUTES, RULES, ETCJUDICIALLY CONSIDERED IN THIS PART

COMMONWEALTH

A New Tax System (Goods and Services Tax Transition) Act 1999

s 13 .......................................................................................................................................... 349

Australian Crime Commission Act 2002

s 30 .......................................................................................................................................... 365

Bankruptcy Act 1966

s 41(6A) .................................................................................................................................. 501

Corporations Act 2001

s 459P ...................................................................................................................................... 429

Federal Court Rules 2011

r 39.05 ..................................................................................................................................... 561

Income Tax Assessment Act 1936

Pt III, Div 3, Subdiv H ........................................................................................................... 688

s 6(1) ............................................................................................................................... 547, 594

s 98(3) ..................................................................................................................................... 547

s 170 ........................................................................................................................................ 594

s 171A ..................................................................................................................................... 594

Income Tax Assessment Act 1997

s 8-1 ......................................................................................................................................... 659

s 40-880 ................................................................................................................................... 688

s 87-18 ..................................................................................................................................... 672

s 152-20(1) .............................................................................................................................. 683

s 304-10(4) .............................................................................................................................. 667

s 306-10 ................................................................................................................................... 541

Superannuation Industry (Supervision) Regulations 1994

Sch 1, reg 6.17(2) ................................................................................................................... 667

Taxation Administration Act 1953

Sch 1, s 260-5 ......................................................................................................................... 475

Sch 1, s 280-160 ..................................................................................................................... 672

Sch 1, s 280-170 ..................................................................................................................... 672

Sch 1, s 284-90, item 2 .......................................................................................................... 618

Sch 1, s 298-20 ....................................................................................................................... 618

NEW SOUTH WALES

Duties Act 1997

s 8 ............................................................................................................................................ 569

s 18 .......................................................................................................................................... 569

Land Tax Management Act 1956

s 10T(4) ................................................................................................................................... 469

Sch 1A, cl 2 ............................................................................................................................ 448

Sch 1A, cl 6 .................................................................................................................... 433, 448

Sch 1A, cl 8 ............................................................................................................................ 433

Sch 1A, cl 12 .......................................................................................................................... 448

VICTORIA

Duties Act 2000

s 17(3) ..................................................................................................................................... 458

s 33(3) ..................................................................................................................................... 458

s 76 .......................................................................................................................................... 576

s 77 .......................................................................................................................................... 576

s 85 .......................................................................................................................................... 576

s 89C ....................................................................................................................................... 576

STATUTES, RULES, ETC JUDICIALLY CONSIDERED

CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER

AAT Reference No AAT/ATR Case ATR

2008/2155 ..................................... [2009] AATA 119; Re Forbes-Perera andTax Agents’ Board of Victoria ............. 75.134

2008/2799 - 2800 ......................... [2009] AATA 195; Re Necovski andFCT........................................................ 75.152

1406-1409 of 2008, 3191-3199,3200-3208, 4601-4603,4604-4606 of 2007 ..................

[2011] AATA 47; Re Kocic and FCT .......

82.211

2007/1218 ..................................... [2009] AATA 357; Re Reid and FCT ....... 75.686

2007/1843, 2009/2579.................. [2011] AATA 198; Re Sent and FCT........ 83.211

2007/2286-2290............................ [2010] AATA 684; Re Hamed and FCT ... 76.649

2007/2340, 2007/2341,2008/4869, 2009/2021.............

[2010] AATA 862; Re Quality FoodProduction Pty Ltd and FCT ................ 80.933

2007/2716, 2007/2719.................. [2010] AATA 12; Re Gerard Cassegrain& Co Pty Ltd and Another and FCT ... 78.328

2007/2795-2798............................ [2010] AATA 1012; Re Shin and FCT ..... 81.627

2007/2844, 2008/1550.................. [2009] AATA 166; Re Ovens and FCT .... 75.479

2007/2845-6.................................. [2009] AATA 239; Re Ibrahim and FCT .. 75.509

2007/2955 ..................................... [2010] AATA 300; Re Day and FCT ........ 75.957

2007/3018, 2007/3019.................. [2010] AATA 408; Re Yalos EngineeringPty Ltd and FCT ................................... 79.282

2007/3018-3019............................ [2009] AATA 390; Yalos Engineering PtyLtd v FCT.............................................. 75.744

2007/3489, 2007/3490,2009/4027 ................................

[2010] AATA 22; Re Luxottica RetailAustralia Pty Ltd and FCT ................... 75.169

2007/4451, 2007/4452.................. [2011] AATA 478; Re Traviati and FCT .. 83.981

2007/4734 ..................................... [2009] AATA 750; Re News AustraliaHoldings Pty Ltd and FCT ................... 75.971

2007/5830-5833............................ [2009] AATA 773; Re Taneja and FCT .... 77.605

2007/5830-5833............................ [2009] AATA 87; Re Taneja and FCT ...... 75.111

2007/5841 ..................................... [2009] AATA 219; Re Sargent and TaxAgents’ Board of Victoria..................... 75.495

2007/5929-5933,2008/4112-4116 .......................

[2010] AATA 78; Re Waffles Pty Ltd andAnother and FCT .................................. 75.376

2007/6279 ..................................... [2009] AATA 612; Re Khoury andAnother and FCT .................................. 76.141

2008/0180 ..................................... [2010] AATA 530; Re Brandon and FCT. 79.712

2008/0670 ..................................... [2008] AATA 1128; Re Alcoa ofAustralia Ltd and FCT.......................... 74.302


2008/0893 ..................................... [2009] AATA 41; Re Couch and FCT ...... 74.724

2008/1253 ..................................... [2009] AATA 574; Re Hutson and FCT ... 74.965

2008/1400-1404............................ [2009] AATA 726; Re Taxpayer andFCT........................................................ 77.561

2008/1457-1460............................ [2009] AATA 356; Re JHDY and FCT..... 75.667

2008/1565, 2008/1566,2008/1567 ................................

[2010] AATA 864; Re QFP ProfessionalTomato Project 98 and Others andFCT........................................................ 78.356

2008/1691, 2009/0559-60 ............ [2011] AATA 823; Re Mold and FCT ...... 83.233

2008/1744, 2008/1746.................. [2009] AATA 69; Re BloomfieldCollieries Pty Ltd and Rix’s CreekPty Ltd and Innovation Australia ......... 74.946

2008/2063 ..................................... [2009] AATA 478; Re Applicant andFCT........................................................ 75.761

2008/2147-2149,2008/4832-4834 .......................

[2009] AATA 649; ReWillersdorf-Greene and FCT ................ 76.688

2008/2748, 2008/2751,2008/2752 ................................

[2009] AATA 654; Re Mezrani and FCT .76.959

2008/2885 to 2887 ....................... [2009] AATA 385; Re Bonaccordo andFCT........................................................ 75.737

2008/2925-2927,2009/6129-6131,2010/3423-3425 .......................

[2010] AATA 724; Re MacMahon andFCT........................................................

80.696


2008/3272-3278............................ [2009] AATA 368; Re WRBD and FCT... 75.712

2008/3493 ..................................... [2010] AATA 137; Re Cyonara SnowfoxPty Ltd and FCT ................................... 78.632

2008/3493-4.................................. [2011] AATA 124; Re Cyonara SnowfoxPty Ltd and FCT ................................... 80.225

2008/3546 ..................................... [2009] AATA 948; Re Kellett and TaxAgents’ Board of Victoria..................... 75.159

2008/3558-3559............................ [2009] AATA 537; Re Horner and FCT ... 76.102

2008/3795-3797............................ [2010] AATA 882; Re Gilbert and FCT ... 80.951

2008/4199 ..................................... [2010] AATA 879; Re HZXD andInnovation Australia .............................. 80.939

2008/4316, 2008/4320.................. [2009] AATA 297; Re Davies and FCT.... 75.155

2008/4387 ..................................... [2009] AATA 702; Re Roy MorganResearch Pty Ltd and FCT ................... 76.150

CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER — continued


2008/4523 ..................................... [2009] AATA 854; Re Electrical GoodsImporter and FCT ................................. 74.982

2008/4557 to 4559 ....................... [2009] AATA 374; Re Jetto Industrial PtyLtd and FCT.......................................... 75.725

2008/4566 ..................................... [2009] AATA 766; Re Comino and TaxAgents’ Board of New South Wales .... 77.595

2008/4646 - 4647 ........................ [2010] AATA 233; Re Tingari VillageNorth Pty Ltd and FCT ........................ 78.693

2008/4659, 2009/3587.................. [2010] AATA 155; Re Harrison and FCT. 75.655

2008/4872 ..................................... [2010] AATA 138; Re Douglass andFCT........................................................ 75.933

2008/5181 ..................................... [2009] AATA 627; Re Applicant andFCT........................................................ 76.671

2008/5461 ..................................... [2009] AATA 709; Re CBNPSuperannuation Fund and FCT............. 76.726

2008/5520 ..................................... [2009] AATA 764; Re Kerin and TaxAgents’ Board of South Australia ........ 77.579

2008/5586, 2008/5587,2008/5588 ................................

[2010] AATA 311; Re BRMJCQ Pty Ltdand FCT................................................. 79.220

2008/5702-5704............................ [2009] AATA 881; Re JendahlInvestments Pty Ltd and FCT .............. 77.971

2008/59335935 ............................. [2011] AATA 386; Re Cameron andFCT........................................................ 83.928

2008/5986 ..................................... [2011] AATA 296; Re Wynnum HoldingsNo 1 Pty Ltd and FCT.......................... 83.444

2008/6172 ..................................... [2010] AATA 1058; Re BartercardAustralia Pty Ltd and FCT ................... 81.836

2009/0060 ..................................... [2010] AATA 140; Re Mortimer and TaxAgents’ Board of South Australia ........ 78.640

2009/0097 ..................................... [2009] AATA 688; Re Cameron and TaxAgents’ Board of Western Australian... 76.972

2009/0228 - 37 ............................. [2010] AATA 289; Re Mano and FCT ..... 78.981

2009/0590-591.............................. [2010] AATA 215; Re Cooper and FCT... 78.669

2009/0663 ..................................... [2010] AATA 148; Re Andriopoulos andFCT........................................................ 78.654

2009/0803-0805............................ [2009] AATA 775; Re Soubra and FCT ... 77.946

2009/0851 ..................................... [2010] AATA 420; Re Willis and FCT ..... 79.287

2009/0976-977.............................. [2009] AATA 890; Re Caller andAnother and FCT .................................. 77.975



2009/1153 ..................................... [2010] AATA 758; Re QFLPhotographics Pty Ltd and FCT........... 80.760

2009/1456 ..................................... [2011] AATA 303; Re Carberry and FCT. 83.773

2009/1459, VT200300211-213,VT200400047 ..........................

[2010] AATA 111; Re Sogo Duty FreePty Ltd and FCT ................................... 75.631

2009/1819 ..................................... [2009] AATA 741; Re Hannaford andTax Agents’ Board of Queensland ....... 76.977

2009/1965-70................................ [2009] AATA 744; Re Jones and FCT...... 76.984

2009/2014-15................................ [2010] AATA 392; Re Clark and FCT...... 79.262

2009/2075, 2009/2077-9 .............. [2010] AATA 473; Re VictorianHealthcare Association Ltd and FCT ... 79.890

2009/2253, 2254, 4008 ................ [2010] AATA 398; Re Manne and FCT.... 79.272

2009/2404 ..................................... [2009] AATA 981; Re Surana and TaxAgents’ Board of New South Wales .... 77.1003

2009/2548 ..................................... [2012] AATA 350; Re Climo and FCT..... 83.248

2009/2614 ..................................... [2010] AATA 149; Re Proh and TaxAgents’ Board of Victoria..................... 78.663

2009/2940-2941............................ [2010] AATA 843; Re Sills and FCT........ 80.908

2009/2965 ..................................... [2010] AATA 819; Re Taxpayer andFCT........................................................ 80.885

2009/2970 ..................................... [2010] AATA 549; Re Tanti and FCT....... 79.740

2009/3316 ..................................... [2010] AATA 57; Re Intevox Pty Ltd andFCT........................................................ 75.194

2009/3404 ..................................... [2011] AATA 281; Re Clothing Importerand FCT................................................. 79.707

2009/3747 ..................................... [2009] AATA 780; Re Phelps and FCT .... 76.992

2009/4082-4085............................ [2010] AATA 782; Re Optimise GroupPty Ltd and FCT ................................... 79.953

2009/4777 ..................................... [2010] AATA 858; Re France and FCT.... 80.927

2009/4778 ..................................... [2010] AATA 829; Re Brown and FCT.... 80.783

2009/4890 ..................................... [2011] AATA 479; Re Greenhatch andFCT........................................................ 80.480

2009/4899-901, 2009/4921 .......... [2011] AATA 593; Re Mackay and FCT.. 82.256

2009/5232 ..................................... [2011] AATA 390; Re A & C Sliwa PtyLtd and FCT.......................................... 83.455


2009/5308 ..................................... [2011] AATA 512; Re KrishnamurtiAustralia Inc and FCT .......................... 84.322



2009/5321 ..................................... [2010] AATA 622; Re Allen JMiddlebrook & Associates Pty Ltdand Tax Practitioners’ Board ................ 80.244

2009/5513 ..................................... [2010] AATA 977; Re Qantas AirwaysLtd and FCT.......................................... 81.170

2009/5568 ..................................... [2011] AATA 39; Re Beyond ProductionsPty Ltd and Screen Australia................ 82.194

2009/5626, 2010/2838.................. [2010] AATA 591; Re Cannavo andFCT........................................................ 79.756

2009/5672 ..................................... [2010] AATA 902; Re Sinclair and FCT .. 80.972

2009/5680 ..................................... [2010] AATA 912; Re Employee andFCT........................................................ 80.999

2009/5695, 2010/0543.................. [2010] AATA 526; Re Pleno and TaxAgents’ Board ....................................... 79.533

2009/5721-5722............................ [2010] AATA 576; Re Smith and FCT ..... 79.934

2009/5838, 2009/5839.................. [2010] AATA 573; Re McMennemin andFCT........................................................ 79.898


2009/6010 ..................................... [2010] AATA 749; Re Ristevski and TaxPractitioners Board................................ 80.742

2009/6044 ..................................... [2010] AATA 367; Re Coker and FCT..... 79.258

2010/ 3506.................................... [2011] AATA 110; Re SXGX and FCT .... 79.882

2010/0011, 2010/0012,2010/0013 ................................

[2011] AATA 399; Re Ng and FCT..........83.948

2010/0186 ..................................... [2010] AATA 679; Re Elcano Capital LPand Innovation Australia ....................... 80.495

2010/0431 ..................................... [2010] AATA 1065; Re ClontarfDevelopment Pty Ltd and FCT ............ 79.540

2010/0843 ..................................... [2011] AATA 439; Re EME ProductionsNo 1 Pty Ltd and Screen Australia ...... 83.965

2010/0916 ..................................... [2010] AATA 620; Re Australian LeisureMarine Pty Ltd and FCT ...................... 76.390

2010/1005 ..................................... [2011] AATA 48; Re Kakavas and FCT ... 82.234

2010/1310 ..................................... [2011] AATA 264; Re Perfrement andFCT........................................................ 83.737

2010/1721, 2010/1723.................. [2011] AATA 444; Re Bicycle VictoriaIncorporated and FCT........................... 81.924

2010/1764 ..................................... [2011] AATA 16; Re Heinrich and FCT... 81.903



2010/1994, 2010/3764,2010/3765 ................................

[2011] AATA 766; Re National JetSystems Pty Ltd and FCT .................... 82.740

2010/2220-2221............................ [2011] AATA 69; Re Hunt and FCT......... 82.248

2010/2378 ..................................... [2011] AATA 672; Re Badaoui andKonig and FCT ..................................... 81.385


2010/2473 ..................................... [2011] AATA 35; Re Player and FCT....... 82.184

2010/2559-2560............................ [2010] AATA 846; Re Waters and FCT.... 80.919

2010/2821 ..................................... [2011] AATA 298; Re Retirement VillageCo and FCT........................................... 83.757

2010/3083 ..................................... [2011] AATA 769; Re MTAASuperannuation Fund (R G CaseyBuilding) Property Pty Ltd and FCT ... 84.334


2010/3649, 2010/3650.................. [2011] AATA 318; Re Taxpayer andFCT........................................................ 83.788

2010/4592 ..................................... [2011] AATA 555; Re Print AppliedTechnology Pty Ltd and FCT............... 81.992


2010/5166 ..................................... [2011] AATA 445; Re Education Pty Ltdand FCT................................................. 81.380


2011/0005 ..................................... [2011] AATA 73; Re Kolya and TaxPractitioners Board................................ 81.912

2011/0421 ..................................... [2011] AATA 910; Re Trustee for NaiduFamily Trust and FCT .......................... 82.807

2011/0819-21................................ [2011] AATA 400; Re Griffith and FCT ... 83.960

3524 of 2009, 3629 of 2009........ [2009] AATA 626; Re Lui and FCT ......... 76.464

No 2007/6118 ............................... [2009] AATA 121; Re Investa PropertiesLtd and FCT.......................................... 75.140

No 2009/5748 .............................. [2010] AATA 876; Re Trustee of theFamily Trust and FCT .......................... 78.364

No 2010/0599-0601, No2010/0965-0967 .......................

[2011] AATA 785; Re Yip and FCT .........82.761

No 2010/119-120 , No2010/121-122 ...........................

[2011] AATA 431; Re Antonopoulos andFCT........................................................ 84.311



No 2011/1351 ............................... [2011] AATA 790; Re Craddon and FCT . 81.395

NT2002/198 ................................ [2004] AATA 202; Re Isaacs and FCT..... 80.785

NT2002/225-227 .......................... [2004] AATA 753; Re Ryan and FCT ...... 82.140

NT2002/240 ................................ [2004] AATA 609; Re McGrory andFCT........................................................ 82.216

NT2004/215, 370, NT2005/281,314 ...........................................

[2010] AATA 121; Re Reynolds WinesLtd (Receiver and ManagerAppointed) (In Liq) and FCT............... 78.612

NT2005/0422-0426 ...................... [2011] AATA 381; Re Chen and FCT ...... 83.904

NT2006/0413 to 0416 .................. [2009] AATA 657; Re FFWX and FCT.... 77.173

NT2006/0413-0416 ...................... [2009] AATA 476; Re Applicant andFCT........................................................ 75.754

QT2002/262.................................. [2004] AATA 398; Re A Taxpayer andFCT........................................................ 81.473

QT2005/52, QT2007/15 ............... [2009] AATA 83; Re Aitken andLangford and FCT ................................ 74.958

QT200600048............................... [2008] AATA 825; Re Dixon and FCT..... 74.259

S2001/296 .................................... [2003] AATA 772; Re BridgestoneAustralia Ltd and Industry Researchand Development Board ....................... 75.747

ST200600342-343 ....................... [2008] AATA 1168; Re Estate of J RCawthen and FCT ................................. 74.320

VT200500304............................... [2008] AATA 708; Re De Simone andFederal Commission of Taxation.......... 74.237

VT200600205, VT200600206,VT200600207 ..........................

[2008] AATA 804; Re Eao and FCT ........74.253

WT2003/95................................... [2004] AATA 720; Re Scimitar SystemsPty Ltd and DCT .................................. 80.378

WT2004/225................................. [2008] AATA 1116; Re Green and FCT ... 74.289

WT200600416-417....................... [2009] AATA 435; Re Applicant andFCT........................................................

76.395


CONVERSION TABLE AAT CASES ATC to ATR

ATC AAT Case No ATR AAT reference

A & C Sliwa Pty Ltd v FCof T

[2011] AATA 390; Re A &C Sliwa Pty Ltd andFCT

83.455 2009/5232

Aitken v FC of T [2009] AATA 83; ReAitken and Langfordand FCT

74.958 QT2005/52,QT2007/15

Al Ibrahim v FC of T [2009] AATA 239; ReIbrahim and FCT

75.509 2007/2845-6

Alcoa of Australia Ltd vFC of T

[2008] AATA 1128; ReAlcoa of Australia Ltdand FCT

74.302 2008/0670

Allen J Middlebrook &Associates Pty Ltd vTax Practitioners’ Board

[2010] AATA 622; ReAllen J Middlebrook &Associates Pty Ltd andTax Practitioners’ Board

80.244 2009/5321

Andriopoulos v FC of T [2010] AATA 148; ReAndriopoulos and FCT

78.654 2009/0663

Antonopoulos &Anor v FC of T

[2011] AATA 431; ReAntonopoulos and FCT

84.311 No2010/119-120 ,No2010/121-122

Australian Leisure MarinePty Ltd v FC of T

[2010] AATA 620; ReAustralian LeisureMarine Pty Ltd andFCT

76.390 2010/0916

BRMJCQ Pty Ltd v FC ofT

[2010] AATA 311; ReBRMJCQ Pty Ltd andFCT

79.220 2008/5586,2008/5587,2008/5588

Badaoui v FC of T [2011] AATA 672; ReBadaoui and Konig andFCT

81.385 2010/2378

Bartercard Australia PtyLtd v FC of T

[2010] AATA 1058; ReBartercard Australia PtyLtd and FCT

81.836 2008/6172

Beyond Productions PtyLtd v Screen Australia

[2011] AATA 39; ReBeyond Productions PtyLtd and ScreenAustralia

82.194 2009/5568


Bicycle Victoria Inc v FCof T

[2011] AATA 444; ReBicycle VictoriaIncorporated and FCT

81.924 2010/1721,2010/1723

Bloomfield Collieries PtyLtd v InnovationAustralia

[2009] AATA 69; ReBloomfield CollieriesPty Ltd and Rix’sCreek Pty Ltd andInnovation Australia

74.946 2008/1744,2008/1746

Bonaccordo v FC of T [2009] AATA 385; ReBonaccordo and FCT

75.737 2008/2885 to2887

Brandon v FC of T [2010] AATA 530; ReBrandon and FCT

79.712 2008/0180

Bridgestone Australia Ltdv IR & D Board

[2003] AATA 772; ReBridgestone AustraliaLtd and IndustryResearch andDevelopment Board

75.747 S2001/296

Brown v FC of T [2010] AATA 829; ReBrown and FCT

80.783 2009/4778

CBNP SuperannuationFund v FC of T

[2009] AATA 709; ReCBNP SuperannuationFund and FCT

76.726 2008/5461

Caller v FC of T [2009] AATA 890; ReCaller and Another andFCT

77.975 2009/0976-977

Cameron v FC of T [2011] AATA 386; ReCameron and FCT

83.928 2008/59335935

Cameron v Tax Agents’Board of WesternAustralia

[2009] AATA 688; ReCameron and TaxAgents’ Board ofWestern Australian

76.972 2009/0097

Cannavo v FC of T [2010] AATA 591; ReCannavo and FCT

79.756 2009/5626,2010/2838

Carberry v FC of T [2011] AATA 303; ReCarberry and FCT

83.773 2009/1456

Case 1/2009 [2009] AATA 357; ReReid and FCT

75.686 2007/1218

Case 1/2011 [2011] AATA 110; ReSXGX and FCT

79.882 2010/ 3506

Case 2/2009 [2009] AATA 356; ReJHDY and FCT

75.667 2008/1457-1460

CONVERSION TABLE AAT CASES ATC to ATR —continued


Case 2/2011 [2011] AATA 160; ReTaxpayer and FCT

79.701 2010/2430

Case 3/2004 [2004] AATA 398; Re ATaxpayer and FCT

81.473 QT2002/262

Case 3/2009 [2009] AATA 368; ReWRBD and FCT

75.712 2008/3272-3278

Case 3/2011 [2011] AATA 281; ReClothing Importer andFCT

79.707 2009/3404

Case 4/2009 [2009] AATA 435; ReApplicant and FCT

76.395 WT200600416-417


80.885 2009/2965

Case 4/2011 [2011] AATA 298; ReRetirement Village Coand FCT

83.757 2010/2821


75.761 2008/2063


83.788 2010/3649,2010/3650


75.754 NT2006/0413-0416

Case 6/2010 [2010] AATA 879; ReHZXD and InnovationAustralia

80.939 2008/4199

Case 7/2010 [2010] AATA 912; ReEmployee and FCT

80.999 2009/5680


84.192 2008/3027-3030


81.864 2010/3311-3317


83.986 2010/5287


83.994 2010/4609

Case/5/2010 [2010] AATA 876; ReTrustee of the FamilyTrust and FCT

78.364 No 2009/5748

Chen v FC of T [2011] AATA 381; ReChen and FCT

83.904 NT2005/0422-0426

CONVERSION TABLE AAT CASES ATC to ATR — continued


Clark v FC of T [2010] AATA 392; ReClark and FCT

79.262 2009/2014-15

Climo v FC of T [2012] AATA 350; ReClimo and FCT

83.248 2009/2548

Clontarf Development PtyLtd v FC of T

[2010] AATA 1065; ReClontarf DevelopmentPty Ltd and FCT

79.540 2010/0431

Coker v FC of T [2010] AATA 367; ReCoker and FCT

79.258 2009/6044

Comino v Tax Agents’Board of NSW

[2009] AATA 766; ReComino and TaxAgents’ Board of NewSouth Wales

77.595 2008/4566

Confidential v FC of T [2009] AATA 627; ReApplicant and FCT

76.671 2008/5181

Cooper v FC of T [2010] AATA 215; ReCooper and FCT

78.669 2009/0590-591

Couch v FC of T [2009] AATA 41; ReCouch and FCT

74.724 2008/0893

Craddon v FC of T [2011] AATA 790; ReCraddon and FCT

81.395 No 2011/1351

Cyonara Snowfox Pty Ltdv FC of T

[2010] AATA 137; ReCyonara Snowfox PtyLtd and FCT

78.632 2008/3493

Cyonara Snowfox Pty Ltdv FC of T

[2011] AATA 124; ReCyonara Snowfox PtyLtd and FCT

80.225 2008/3493-4

Davies v FC of T [2009] AATA 297; ReDavies and FCT

75.155 2008/4316,2008/4320

Day v FC of T [2010] AATA 300; Re Dayand FCT

75.957 2007/2955

De Simone v FC of T [2008] AATA 708; Re DeSimone and FederalCommission ofTaxation

74.237 VT200500304

Dixon v FC of T [2008] AATA 825; ReDixon and FCT

74.259 QT200600048

Douglass v FC of T [2010] AATA 138; ReDouglass and FCT

75.933 2008/4872



EME Productions No 1Pty Ltd v ScreenAustralia

[2011] AATA 439; ReEME Productions No 1Pty Ltd and ScreenAustralia

83.965 2010/0843

Eao v FC of T [2008] AATA 804; Re Eaoand FCT

74.253 VT200600205,VT200600206,VT200600207

Educational Pty Ltd v FCof T

[2011] AATA 445; ReEducation Pty Ltd andFCT

81.380 2010/5166

Elcano Capital LP vInnovation Australia

[2010] AATA 679; ReElcano Capital LP andInnovation Australia

80.495 2010/0186

Estate of Jack ReginaldCawthen (Deceased) vFC of T

[2008] AATA 1168; ReEstate of J R Cawthenand FCT

74.320 ST200600342-343

FFWX v FC of T [2009] AATA 657; ReFFWX and FCT

77.173 NT2006/0413to 0416

Forbes-Perera v TaxAgents’ Board ofVictoria

[2009] AATA 119; ReForbes-Perera and TaxAgents’ Board ofVictoria

75.134 2008/2155

France v FC of T [2010] AATA 858; ReFrance and FCT

80.927 2009/4777

Gerard Cassegrain & CoPty Ltd v FC of T

[2010] AATA 12; ReGerard Cassegrain &Co Pty Ltd and Anotherand FCT

78.328 2007/2716,2007/2719

Gilbert v FC of T [2010] AATA 882; ReGilbert and FCT

80.951 2008/3795-3797

Green v FC of T [2008] AATA 1116; ReGreen and FCT

74.289 WT2004/225

Greenhatch v FC of T [2011] AATA 479; ReGreenhatch and FCT

80.480 2009/4890

Griffith v FC of T [2011] AATA 400; ReGriffith and FCT

83.960 2011/0819-21

Hamed v FC of T [2010] AATA 684; ReHamed and FCT

76.649 2007/2286-2290

Hannaford v Tax Agents’Board (Qld)

[2009] AATA 741; ReHannaford and TaxAgents’ Board ofQueensland

76.977 2009/1819



Harrison v FC of T [2010] AATA 155; ReHarrison and FCT

75.655 2008/4659,2009/3587

Heinrich v FC of T [2011] AATA 16; ReHeinrich and FCT

81.903 2010/1764

Horner v FC of T [2009] AATA 537; ReHorner and FCT

76.102 2008/3558-3559

Hunt v FC of T [2011] AATA 69; Re Huntand FCT

82.248 2010/2220-2221

Hutson v FC of T [2009] AATA 574; ReHutson and FCT

74.965 2008/1253

Intevox Pty Ltd v FC of T [2010] AATA 57; ReIntevox Pty Ltd andFCT

75.194 2009/3316

Investa Properties Ltd vFC of T

[2009] AATA 121; ReInvesta Properties Ltdand FCT

75.140 No 2007/6118

Isaacs v FC of T [2004] AATA 202; ReIsaacs and FCT

80.785 NT2002/198

Jendahl Investments PtyLtd v FC of T

[2009] AATA 881; ReJendahl Investments PtyLtd and FCT

77.971 2008/5702-5704

Jetto Industrial Pty Ltd vFC of T

[2009] AATA 374; ReJetto Industrial Pty Ltdand FCT

75.725 2008/4557 to4559

Jones v FC of T [2009] AATA 744; ReJones and FCT

76.984 2009/1965-70

Jungim Shin v FC of T [2010] AATA 1012; ReShin and FCT

81.627 2007/2795-2798

Kakavas v FC of T [2011] AATA 48; ReKakavas and FCT

82.234 2010/1005

Kellett v Tax Agents’Board of Victoria

[2009] AATA 948; ReKellett and Tax Agents’Board of Victoria

75.159 2008/3546

Kerin v Tax Agents’ Boardof South Australia

[2009] AATA 764; ReKerin and Tax Agents’Board of SouthAustralia

77.579 2008/5520

Khoury v FC of T [2009] AATA 612; ReKhoury and Anotherand FCT

76.141 2007/6279



Kocic & Anor v FC of T [2011] AATA 47; ReKocic and FCT

82.211 1406-1409 of2008,3191-3199,3200-3208,4601-4603,4604-4606of 2007

Kolya v Tax PractitionersBoard

[2011] AATA 73; ReKolya and TaxPractitioners Board

81.912 2011/0005

Krishnamurti Australia Incv FC of T

[2011] AATA 512; ReKrishnamurti AustraliaInc and FCT

84.322 2009/5308

Lui v FC of T [2009] AATA 626; Re Luiand FCT

76.464 3524 of 2009,3629 of2009

Luxottica Retail AustraliaPty Ltd v FC of T

[2010] AATA 22; ReLuxottica RetailAustralia Pty Ltd andFCT

75.169 2007/3489,2007/3490,2009/4027

MTAA SuperannuationFund (R G CaseyBuilding) Property PtyLtd v FC of T

[2011] AATA 769; ReMTAA SuperannuationFund (R G CaseyBuilding) Property PtyLtd and FCT

84.334 2010/3083

MacMahon v FC of T [2010] AATA 724; ReMacMahon and FCT

80.696 2008/2925-2927,2009/6129-6131,2010/3423-3425

Mackay v FC of T [2011] AATA 593; ReMackay and FCT

82.256 2009/4899-901,2009/4921

Manne v FC of T [2010] AATA 398; ReManne and FCT

79.272 2009/2253,2254, 4008

Mano v FC of T [2010] AATA 289; ReMano and FCT

78.981 2009/0228 - 37

McGrory v FC of T [2004] AATA 609; ReMcGrory and FCT

82.216 NT2002/240

McMennemin v FC of T [2010] AATA 573; ReMcMennemin and FCT

79.898 2009/5838,2009/5839



Mezrani v FC of T [2009] AATA 654; ReMezrani and FCT

76.959 2008/2748,2008/2751,2008/2752

Mold v FC of T [2011] AATA 823; ReMold and FCT

83.233 2008/1691,2009/0559-60

Mortimer v Tax Agents’Board (SA)

[2010] AATA 140; ReMortimer and TaxAgents’ Board of SouthAustralia

78.640 2009/0060

National Jet Systems PtyLtd v FC of T

[2011] AATA 766; ReNational Jet SystemsPty Ltd and FCT

82.740 2010/1994,2010/3764,2010/3765

Necovski v FC of T [2009] AATA 195; ReNecovski and FCT

75.152 2008/2799 -2800

News Australia HoldingsPty Ltd v FC of T

[2009] AATA 750; ReNews AustraliaHoldings Pty Ltd andFCT

75.971 2007/4734

Ng v FC of T [2011] AATA 399; Re Ngand FCT

83.948 2010/0011,2010/0012,2010/0013

Optimise GroupProprietary Ltd v FC ofT

[2010] AATA 782; ReOptimise Group Pty Ltdand FCT

79.953 2009/4082-4085

Ovens v FC of T [2009] AATA 166; ReOvens and FCT

75.479 2007/2844,2008/1550

Perfrement v FC of T [2011] AATA 264; RePerfrement and FCT

83.737 2010/1310

Phelps v FC of T [2009] AATA 780; RePhelps and FCT

76.992 2009/3747

Player v FC of T [2011] AATA 35; RePlayer and FCT

82.184 2010/2473

Pleno v Tax Agents Board [2010] AATA 526; RePleno and Tax Agents’Board

79.533 2009/5695,2010/0543

Print Applied TechnologyPty Ltd v FC of T

[2011] AATA 555; RePrint AppliedTechnology Pty Ltd andFCT

81.992 2010/4592



Proh v Tax Agents Board(Vic)

[2010] AATA 149; ReProh and Tax Agents’Board of Victoria

78.663 2009/2614

QFL Photographics PtyLtd v FC of T

[2010] AATA 758; ReQFL Photographics PtyLtd and FCT

80.760 2009/1153

QFP Professional TomatoProject 98 v FC of T

[2010] AATA 864; Re QFPProfessional TomatoProject 98 and Othersand FCT

78.356 2008/1565,2008/1566,2008/1567

Qantas Airways Ltd v FCof T

[2010] AATA 977; ReQantas Airways Ltd andFCT

81.170 2009/5513

Quality Food ProductionPty Ltd v FC of T

[2010] AATA 862; ReQuality FoodProduction Pty Ltd andFCT

80.933 2007/2340,2007/2341,2008/4869,2009/2021

Re Electrical GoodsImporter and FC of T

[2009] AATA 854; ReElectrical GoodsImporter and FCT

74.982 2008/4523

Reynolds Wines Ltd v FCof T

[2010] AATA 121; ReReynolds Wines Ltd(Receiver and ManagerAppointed) (In Liq) andFCT

78.612 NT2004/215,370,NT2005/281, 314

Ristevski v TaxPractitioners Board

[2010] AATA 749; ReRistevski and TaxPractitioners Board

80.742 2009/6010

Roy Morgan Research PtyLtd v FC of T

[2009] AATA 702; Re RoyMorgan Research PtyLtd and FCT

76.150 2008/4387

Ryan v FC of T [2004] AATA 753; ReRyan and FCT

82.140 NT2002/225-227

Sargent v Tax AgentsBoard (Victoria)

[2009] AATA 219; ReSargent and TaxAgents’ Board ofVictoria

75.495 2007/5841

Scimitar Systems Pty Ltdv Deputy FC of T

[2004] AATA 720; ReScimitar Systems PtyLtd and DCT

80.378 WT2003/95

Sent v FC of T [2011] AATA 198; Re Sentand FCT

83.211 2007/1843,2009/2579



Sills v FC of T [2010] AATA 843; Re Sillsand FCT

80.908 2009/2940-2941

Sinclair v FC of T [2010] AATA 902; ReSinclair and FCT

80.972 2009/5672

Smith v FC of T [2010] AATA 576; ReSmith and FCT

79.934 2009/5721-5722

Sogo Duty Free Pty Ltd vFC of T

[2010] AATA 111; ReSogo Duty Free Pty Ltdand FCT

75.631 2009/1459,VT200300211-213,VT200400047

Soubra v FC of T [2009] AATA 775; ReSoubra and FCT

77.946 2009/0803-0805

Surana v Tax Agents’Board of New SouthWales

[2009] AATA 981; ReSurana and Tax Agents’Board of New SouthWales

77.1003 2009/2404

Taneja v FC of T [2009] AATA 773; ReTaneja and FCT

77.605 2007/5830-5833

Taneja v FC of T [2009] AATA 87; ReTaneja and FCT

75.111 2007/5830-5833

Tanti v FC of T [2010] AATA 549; ReTanti and FCT

79.740 2009/2970

Taxpayer v FC of T [2009] AATA 726; ReTaxpayer and FCT

77.561 2008/1400-1404


79.510 2009/5295


76.917 2009/5952-5955

Tingari Village North PtyLtd v FC of T

[2010] AATA 233; ReTingari Village NorthPty Ltd and FCT

78.693 2008/4646 -4647

Traviati v FC of T [2011] AATA 478; ReTraviati and FCT

83.981 2007/4451,2007/4452

Trustee for Naidu FamilyTrust v FC of T

[2011] AATA 910; ReTrustee for NaiduFamily Trust and FCT

82.807 2011/0421

Victorian HealthcareAssociation Ltd v FC ofT

[2010] AATA 473; ReVictorian HealthcareAssociation Ltd andFCT

79.890 2009/2075,2009/2077-9



Waffles Pty Ltd v FC of T [2010] AATA 78; ReWaffles Pty Ltd andAnother and FCT

75.376 2007/5929-5933,2008/4112-4116

Waters v FC of T [2010] AATA 846; ReWaters and FCT

80.919 2010/2559-2560

Willersdorf-Greene v FCof T

[2009] AATA 649; ReWillersdorf-Greene andFCT

76.688 2008/2147-2149,2008/4832-4834

Willis v FC of T [2010] AATA 420; ReWillis and FCT

79.287 2009/0851

Wynnum Holdings No 1Pty Ltd v FC of T

[2011] AATA 296; ReWynnum Holdings No1 Pty Ltd and FCT

83.444 2008/5986

Yalos Engineering Pty Ltdv FC of T

[2009] AATA 390; YalosEngineering Pty Ltd vFCT

75.744 2007/3018-3019

Yalos Engineering Pty Ltdv FC of T

[2010] AATA 408; ReYalos Engineering PtyLtd and FCT

79.282 2007/3018,2007/3019

Yip v FC of T [2011] AATA 785; Re Yipand FCT

82.761 No2010/0599-0601,No2010/0965-0967


TABLE OF APPEAL CASES

Taxpayer Last reported at Court app’d to Status

AA Pty Ltd 60 ATR 440 FCA(Full) Crime Commission’sappeal

ACC 61 ATR 435 HCA Appellant refused specialleave to appeal

ACP Publishing 56 ATR 245 FCA(Full) Taxpayer’s appeal

Alcan (NT) 67 ATR 664 NTCA Comr’s appeal

Anstis 72 ATR 940 FCA(Full) Comr’s appeal

Asciano Services 71 ATR 149 FCA(Full) Taxpayer’s appeal

Avon Products 55 ATR 520 FCA(Full) Taxpayer’s appeal

Avon Products 59 ATR 592 HCA Taxpayer’s application

Bamford 70 ATR 199 FCA Taxpayer’s appeal

Barnes 64 ATR 553 FCA(Full) Taxpayer’s appeal

Bayside 60 ATR 151 HCA Taxpayer’s special leaveto appeal

BCD Technologies 56 ATR 1017 FCA Comr’s appeal

Bell and Anor 48 ATR 1001 FCA Taxpayer’s appeal

BHP Billiton 72 ATR 746 FCA(Full) Comr’s appeal

Bluebottle UK 63 ATR 464 NSWCA Comr’s appeal

Bluebottle UK 64 ATR 621 HCA Taxpayer granted specialleave to appeal

Bonnell (No 5) 73 ATR 122 FCA(Full) Taxpayer’s appeal

Brady King 69 ATR 271 FCA(Full) Taxpayer’s appeal

Brady King (No 2) 70 ATR 759 FCA(Full) Taxpayer’s appeal

Broadbeach Properties ATR FCA(Full) Taxpayer’s appeal

Burke 55 ATR 44 FCA Taxpayer’s appeal

Cajusic 64 ATR 676 HCA Comr’s application forspecial leave to appeal

refused

Calder 63 ATR 488 FCA(Full) Taxpayer’s appeal

Cameron Brae 63 ATR 488 FCA(Full) Comr’s appeal; Taxpayer’sappeal

Canty 59 ATR 408 HCA Taxpayer’s special leaveto appeal refused

Casley ATR HCA Taxpayer’s application

CC Pty Ltd (No 2) 66 ATR 39 FCA(Full) Taxpayer’s appeal

CC Pty Ltd 68 ATR 834 HCA Taxpayer’s application forspecial leave to appeal

refused

Central Bayside 60 ATR 151 HCA Taxpayer’s application forspecial leave to appeal

granted


Chew 65 ATR 837 HCA Taxpayer’s application forspecial leave to appeal

refused

City Link 57 ATR 316 HCA Comr’s appeal

Clarke 69 ATR 724 HCA Taxpayer’s application forspecial leave to appeal

granted

Coal Developments 68 ATR 869 FCA(Full) Taxpayer’s appeal

Colby 71 ATR 62 HCA Taxpayer’s application forspecial leave to appeal

refused

Coleambally Irrigation 57 ATR 104 FCA(Full) Taxpayer’s application forspecial leave to appeal

Coleambally Irrigation 57 ATR 104 HCA Taxpayer refused specialleave to appeal

Coles 60 ATR 52 FCA(Full) Respondent landlord’sappeal

Commonwealth Bank 75 ATR 273 FCA(Full) Taxpayer’s appeal

Condell 63 ATR 514 FCA(Full) Taxpayer’s appeal

ConnectEast 72 ATR 84 FCA(Full) Taxpayer’s appeal

Cumins 61 ATR 625 FCA(Full) Taxpayer’s appeal

Cumins 68 ATR 39 HCA Taxpayer’s application forspecial leave to appeal

refused

Cumins 70 ATR 855 FCA(Full) Taxpayer’s application forleave to appeal

Cummins 56 ATR 519 HCA Trustee granted specialleave to appeal

Day 62 ATR 530 FCA(Full) Comr’s appeal

DB Rreef 59 ATR 388 FCA(Full) Comr’s appeal

DB Rreef 62 ATR 699 HCA Comr’s application forspecial leave to appeal

Day 67 ATR 936 HCA Comr granted specialleave to appeal

De Angelis 68 ATR SADC Comr’s appeal

Devereaux 66 ATR 691 FCA(Full) Taxpayer’s appeal

Dick v DCT 67 ATR 762 HCA Taxpayer’s application forspecial leave to appeal

refused

Dixon Consulting 62 ATR 1001 FCA Comr’s appeal

Dixon (Trustee) 67 ATR 87 FCA(Full) Taxpayer’s appeal

Dunn 69 ATR 280 FCA(Full) Taxpayer’s appeal

Edwards ATR HCA Applicant’s application forspecial leave to appeal

Egglishaw 68 ATR 822 FCA(Full) Applicant’s appeal

TABLE OF APPEAL CASES — continued


Egglishaw (No 2) 71 ATR 570 FCA(Full) Applicantr’s appeal

Eldersmede 56 ATR 1179 FCA(Full) Taxpayer’s appeal

Ell 61 ATR 661 FCA(Full) Taxpayer’s appeal

Elsinora 61 ATR 482 FCA(Full) Comr’s appeal

Epov 65 ATR 399 FCA(Full) Taxpayer’s appeal

Ergon Energy 61 ATR 366 FCA(Full) Taxpayer’s appeal

Ergon Energy 64 ATR 130 HCA Special leave to appealrefused

Experienced Tours 63 ATR 1147 Comr’s appeal; Taxpayer’sappeal

Forsyth 58 ATR 179 HCA Taxpayer’s application forspecial leave to appeal

granted

Fowler 64 ATR 1113 FCA Taxpayer’s application forappeal

Futuris 61 ATR 334 FCA Taxpayer’s appeal

Futuris 63 ATR 562 FCA (Full) Taxpayer’s appeal

Futuris 66 ATR 719 HCA Application for specialleave to appeal granted

Gail Freeman 66 ATR 763 FCA(Full) Taxpayer’s appeal

Guest 65 ATR 815 FCA(Full) Comr’s appealdiscontinued

Guss 61 ATR 135 FCA(Full) Taxpayer’s appeal

Guss 61 ATR 135 FCA(Full) Taxpayer’s appeal

Guss 63 ATR 31 HCA Taxpayer’s application forspecial leave to appeal

refused

Hart 62 ATR 278 HCA Taxpayer’s application forspecial leave refused

Hastie Group 70 ATR 353 FCA(Full) Taxpayer’s appeal

Heinz 59 ATR 536 FCA(Full) Taxpayer’s appeal

Henderson 61 ATR 317 FCA(Full) Taxpayer’s appeal

Hoare 56 ATR 1113 FCA Taxpayer’s appeal

Hogan (No 4) 72 ATR 107 FCA(Full) Applicant’s appeal

Hornibrook 61 ATR 573 FCA(Full) Comr’s appeal

HR Mercantile 60 ATR 106 HCA Taxpayer’s application forspecial leave to appeal

refused

Idlecroft 56 ATR 699 FCA(Full) Taxpayer’s appeal

Indooroopilly 63 ATR 106 FCA(Full) Comr’s appeal

International Finance 74 ATR 125 HCA Applicant’s application forspecial leave to appeal

granted

Isaacs 59 ATR 693 FCA(Full) Taxpayer’s appeal



Jewiss 61 ATR 254 HCA Taxpayer refused specialleave to appeal

JMA Accounting 56 ATR 327 FCA(Full) Taxpayer’s appeal

John CumminsTrustees

56 ATR 798 HCA Taxpayer’s granted specialleave to appeal

Kele Hire & Sales 69 ATR 254 NSWCA Taxpayer’s appeal

Labrador Liquor 65 ATR 547 HCA Special leave to appealrefused

Lamont 59 ATR 374 FCA(Full) Comr’s appeal

Lend Lease 65 ATR 455 FCA(Full) Comr’s appeal withdrawn

Lenzo 68 ATR 381 FCA(Full) Comr’s appeal

Lenzo 71 ATR 511 HCA Taxpayer’s application forspecial leave to appeal

refused

Lilyvale 73 ATR 285 FCA(Full) Taxpayer’s appeal

Lindsay Transport 63 ATR 190 FCA(Full) Comr’s appeal

Lopez 56 ATR 108 FCA(Full) Taxpayer’s appeal

Lopez 60 ATR 387 HCA Taxpayer discontinuedapplication for special

leave to appeal

Marana 55 ATR 161 FCA Taxpayer’s appeal

Macquarie Finance 57 ATR 115 FCA(Full) Taxpayer’s appeal

Macquarie Finance 61 ATR 1 HCA Taxpayer’s application forspecial leave to appeal

refused

Malouf 68 ATR 470 FCA(Full) Comr’s appeal

McDermott Industries 56 ATR 592 FCA(Full) Taxpayer’s appeal

McDermott Industries 57 ATR 211 FCA Taxpayer’s appeal

McDermott Industries 59 ATR 358 HCA Comr’s application forspecial leave to appeal

refused

McDonald’s Australia 68 ATR 921 FCA(Full) Taxpayer’s appeal

McIntosh 76 ATR 211 FCA(Full) Taxpayer’s appeal

McNally 63 ATR 1117 FCA Comr’s appeal; Taxpayer’sappeal

McNeil 55 ATR 384 FCA(Full) Comr’s appeal

McNeil 60 ATR 275 FCA(Full) Comr’s appeal dismissed

Marijancevic 56 ATR 625 FCA(Full) Taxpayer’s appeal

Metlife 70 ATR 125 FCA(Full) Taxpayer’s appeal

Miniello 70 ATR 843 FCA(Full) Comr’s appeal

Modini 61 ATR 1115 FCA Taxpayer’s appeal

Murdoch 68 ATR 317 FCA Taxpayer’s appeal

National Mutual 74 ATR 173 FCA(Full) Taxpayer’s appeal

Nemesis 61 ATR 119 FCA(Full) Comr’s appeal



Neutral Bay 68 ATR 886 HCA Comr’s application forspecial leave to appeal

granted

Nicholls 74 ATR 381 FCA(Full) Applicant’s appeal

Pacific National 68 ATR 857 HCA Taxpayer’s appeal

Pacific National 69 ATR 857 HCA Taxpayer’s application forspecial leave to appeal

granted

Parks Holdings 56 ATR 210 FCA(Full) Taxpayer’s appeal

Pearson 58 ATR 250 FCA(Full) Taxpayer’s appeal

Petroulias 65 ATR 76 HCA Taxpayer refused specialleave to appeal

Perdikaris (No 2) 67 ATR 825 FCA(Full) Taxpayer’s appeal

Pre-Paid ProfessionalAssoc

73 ATR 779 FCA(Full) Taxpayer’s appeal

Price Street 66 ATR 1 FCA(Full) Taxpayer’s appeal

Pryke 64 ATR 152 QCA Comr’s appeal

Queensland Trading 59 ATR 118 FCA(Full) Comr’s appeal

R & D Holdings 64 ATR 71 FCA(Full) Taxpayer’s appeal

R & D Holdings 67 ATR 790 FCA Taxpayer’s application forspecial leave to appeal

refused. Comr’sapplication for special

leave to appeal refused

Rafland 62 ATR 49 FCA(Full) Taxpayer’s appeal

Rafland 65 ATR 336 HCA Taxpayer granted specialleave to appeal

Ramsden 56 ATR 42 FCA(Full) Comr’s appeal

Ramsden 58 ATR 485 HCA Taxpayer’s special leaveto appeal refused

Rangdon 62 ATR 583 FCA(Full) Taxpayer’s appeal

Rataplan 56 ATR 407 FCA(Full) Comr’s Appeal

Recoveries Trust 57 ATR 1038 FCA Taxpayer’s appeal; Comr’scross-appeal

Reliance Carpet 63 ATR 1001 FCA Taxpayer’s appeal

Reliance Carpet 66 ATR 117 HCA Comr granted specialleave to appeal

Riddell 68 ATR 757 FCA(Full) Comr’s appeal

Rio Tinto 60 ATR 339 FCA(Full) Comr’s appeal

Rio Tinto 63 ATR 79 HCA Comr refused specialleave to appeal

Robertson Jnr 55 ATR 148 HCA Taxpayer refused specialleave to appeal

Roy Morgan 57 ATR 148 HCA Taxpayer’s refused specialleave to appeal



Russell (No 2) 74 ATR 760 FCA(Full) Taxpayer’s appeal

Saga 61 ATR 384 FCA(Full) Taxpayer’s appeal

Samba 59 ATR 747 FCA(Full) Taxpayer’s appeal

Shaheed 72 ATR 1 FCA(Full) Taxpayer’s appeal

Slade Bloodstock 65 ATR 832 FCA(Full) Taxpayer’s appeal

Sleight 55 ATR 555 HCA Taxpayer’s application forspecial leave to appeal

refused

South Steyne 71 ATR 228 FCA(Full) Taxpayer’s appeal

Spirakos 60 ATR 413 FCA(Full) Taxpayer’s appeal

Spirakos 61 ATR 168 HCA Taxpayer’s application forspecial leave to appeal

refused

Spotlight Stores 55 ATR 745 FCA(Full) Taxpayer’s appeal

Spriggs 68 ATR 740 FCA(Full) Comr’s appeal

Spriggs 71 ATR 804 HCA Taxpayerr’s application forspecial leave to appeal

granted

St George 69 ATR 634 FCA(Full) Taxpayer’s appeal

Star City 68 ATR 413 FCA(Full) Comr’s appeal

Starr 65 ATR 86 FCA(Full) Taxpayer’s appeal

Sterling 60 ATR 502 FCA(Full) Taxpayer’s appeal

Sun AlllianceInvestements

55 ATR 112 HCA Comr granted specialleave to appeal; taxpayer’s

cross-appeal allowed

Sunchen 71 ATR 398 FCA Taxpayer’s appeal

Sydney RefractorySurgery

70 ATR 874 FCA(Full) Comr’s appeal

Tasman Group 69 ATR 604 FCA(Full) Comr’s appeal

Tasmanian ElectronicCommerce

59 ATR 10 FCA(Full) Comr’s appeal

[2005] AATA 622; ReTaxpayer and FCT

59 ATR 1178 FCA Taxpayer’s appeal

[2008] AATA 461; ReTaxpayer and FCT

71 ATR 347 FCA Comr’s appeal

Telstra 65 ATR 309 HCA Comr refused specialleave to appeal

3D Scaffolding 73 ATR 729 FCA(Full) Taxpayer’s appeal

Tolich (No 2) 68 ATR 278 FCA(Full) Taxpayer’s appeal

Transurban 57 ATR 316 HCA Comr granted specialleave to appeal

Travelex 71 ATR 216 FCA(Full) Taxpayer’s appeal

VCE 63 ATR 1249 FCA Taxpayer’s appeal



Vance 60 ATR 536 HCA Taxpayer’s application forspecial leave to appeal

refused

Virgin Holdings 70 ATR 478 FCA(Full) Comr’s appeal

W R Carpenter 63 ATR 577 FCA(Full) Taxpayer’s appeal

W R Carpenter 66 ATR 336 HCA Taxpayer’s application forspecial leave to appeal

granted

Westrac 56 ATR 433 FCA Comr’s appealdiscontinued

Weyers 63 ATR 268 FCA(Full) Taxpayer’s appeal

Wharton 60 ATR 581 HCA Special leave to appeallost

White Industries 66 ATR 306 FCA(Full) Comr’s appeal

Woodside Energy (No2)

69 ATR 465 FCA(Full) Taxpayer’s appeal

Word 64 ATR 483 FCA(Full) Comr’s appeal

Word 69 ATR 1 HCA Comr’s application forspecial leave to appeal


INDEX OF CASES IN THIS PART

ADMINISTRATIVE LAW

Garnishee notices — Procedural fairness required prior opportunity to be heard — Issue ofnotices improper exercise of the power — Commissioner’s refusal to extend time for astatutory declaration to be given to him — Improper exercise of power.

Transtar Linehaul Pty Ltd v DCT ...................................................................................... 518

ALLOWABLE DEDUCTIONS

Franchise fees — franchise establishment fees — Franchise renewal fees — Taxpayerentered franchise agreement to operate a Bendigo banking franchise — Paidestablishment fees and renewal fees — Renewal fees pre-paid for 5 year renewal —Deductibility of fees — Establishment fees payable on capital account — Formed partof cost base of asset for capital gains tax purposes — Renewal fees — Character ofadvantage sought — Time period of renewal in question relatively short — Renewalfees on revenue account — Income Tax Assessment Act 1997 (Cth), s 40-880 —Income Tax Assessment Act 1936 (Cth), Pt III, Div 3, Subdiv H.

[2011] AATA 607Re Inglewood & Districts Community Enterprises Ltd and FCT ..................................... 688

ASSESSABLE INCOME

Illegal payments to taxpayer from self-managed superannuation fund — Commissioner’sdiscretion not to include moneys received by taxpayer as assessable income —Discretion not to be exercised to excuse abuse of scheme establishing self-managedsuperannuation funds — Income Tax Assessment Act 1997 (Cth), s 304-10(4).

[2011] AATA 563Re Smith and FCT .............................................................................................................. 667

Overseas income — Residency status of taxpayer — Meaning of “resident” — Meaning of“resident of Australia” — Extended meaning — Domicile/permanent place of abode —Taxpayer sold property including personal residence in Australia — Worked overseasduring 5 income years — Formed relationship with woman and children in Philippines— Visited Australia but returned to family in Philippines each time — No suitablework in Philippines — Maintenance of bank account in Australia and overseas bankaccounts — Not resident — Domiciled in Australia but no permanent place of abode —Income Tax Assessment Act 1936 (Cth), s 6(1).

[2011] AATA 539Re Mynott and FCT ............................................................................................................ 594

Understated income — Inclusion of undisclosed income in assessable income — Taxpayerclaimed amounts deposited in bank accounts in excess of wages as employeeboilermaker not income — Claims that deposits represented gambling winnings —Further claim that amounts funded by participation in pool which entitled taxpayer tobid each month for advance of monthly pool — Taxpayer’s onus of proving assessmentexcessive not met — Insufficient reliable evidence to corroborate taxpayer’s claims.

[2011] AATA 544Re Nguyen and FCT ........................................................................................................... 618

BANKRUPTCY

Bankruptcy notice — Application to set aside bankruptcy notice — Extension of time tocomply with notice — Abuse of process by party obtaining notice — Factorsconstituting abuse of process — Extensive powers of Commissioner warranting closescrutiny of issue of bankruptcy notices — Extension of time — Scope of court’s powerto grant extension of time — Meaning of “application to set aside judgment” —Application for commencement of proceedings challenging Commissioner’s objectiondecisions — Application where application to set bankruptcy notice resolved andrejected — Bankruptcy Act 1966 (Cth), s 41(6A).

Seller v DCT ....................................................................................................................... 501

Insolvency — Winding up applications — Adjournment of application — Factors insupport of adjournment — Taxpayer companies sought adjournment of Commission-er’s winding up applications in order to secure loan funds to pay debts — Balance ofevidence in favour of adjournment — Relevance of undertakings by taxpayers —Corporations Act 2001 (Cth), s 459P.

DCT v Croftworth Property Holdings (No 2) Pty Ltd and Others ................................... 429

BUSINESS

Carrying on a business — Share trading business — Characterisation of taxpayer’sactivities — Taxpayer engaged in buying and selling shares during relevant period assole trader — Registered with Commsec — Licensed with share picking and researchcompany — Arranged margin lending facility to use in share trading — Questionwhether carrying on a business — Nature of activities — Systematic strategy thoughnot detailed, scientific or formal — Not a buy and hold investor of capital assets —Carrying on a business — Business of share trading despite lack of sales due to globalfinancial crisis — Income Tax Assessment Act 1997 (Cth), s 8-1.

[2011] AATA 545Re Taxpayer and FCT ......................................................................................................... 659

CAPITAL GAINS TAX

Concessions — Determination of market value of asset — Application of ordinarymeaning of “market value” — Inappropriate approach to valuation — Income TaxAssessment Act 1997 (Cth), s 152-20(1).

[2011] AATA 589Re Syttadel Holdings Pty Ltd and FCT ............................................................................. 683

COLLECTION AND RECOVERY

Notices to third parties requiring payments to be made to Commissioner instead oftaxpayer — Obligation of purchasers under contract for sale of land by taxpayer —Scope of notice — Whether moneys payable on purchase of land moneys due to thetaxpayer vendor and payable to Commissioner — Taxation Administration Act 1953(Cth), Sch 1, s 260-5.

Tang and Another v Bassili and Others ............................................................................. 475

Time-limits for issue of amended assessments — Time-limits on making of originalnotices — Fraud or evasion exception — Assessments by Commissioner out of time —No fraud or evasion to extend time-limits — Income Tax Assessment Act 1936 (Cth),ss 170, 171A.

[2011] AATA 539Re Mynott and FCT ............................................................................................................ 594

INDEX

CORPORATIONS

Winding up — Setting aside of order made in absence of party — Taxpayer failed tocomply with Commissioner’s statutory demand — Agreement that Commissionerwould seek 4-week adjournment — Taxpayer to comply with tax return lodgementobligations during adjournment — Adjournment only 2 weeks — No notice to taxpayerabout reduced adjournment — Taxpayer did not attend at adjournment or winding uphearings — Eligibility to have winding up order set aside — Federal Court Rules 2011(Cth), r 39.05.

DCT v Marro (SA) Pty Ltd ................................................................................................. 561

GOODS AND SERVICES TAX

Transitional provisions — Supplies under long-term leases entered into before assent toGST legislation where no opportunity for review — Supplies GST-free —Consideration paid after 1 July 2000 for supplies made after that time specificallyidentified for consideration identifiable in terms of written agreement where termsoperative before date of assent — Supplies made after rent review and not made forconsideration satisfactorily identified in pre-Royal Assent date lease — Relevance of“open market rental value” of revised consideration on review — Decision after assentdate by parties that GST payable on rent component of lease consideration —Consideration for supply after 1 March 2001 agreed separately from terms in place atRoyal Assent — A New Tax System (Goods and Services Tax Transition) Act 1999(Cth), s 13.

MTAA Superannuation Fund (R G Casey) Building Property Pty Ltd v FCT ................. 349

INCOME TAX

PAYG tax — Liability — Estimate — Estimate revoked by operation of statute —Proceedings related to recovery of unpaid amount of estimate — Affidavit verifing factssufficient to prove underlying liability never existed — Wages paid to employees —Amount withheld from those wages.

Transtar Linehaul Pty Ltd v DCT ...................................................................................... 518

Personal services income — Personal services business — Results test — Deductions —Administrative penalty — Shortfall interest charge — Objection decision set aside —Income Tax Assessment Act 1997 (Cth), s 87-18 — Taxation Administration Act 1953(Cth), Sch 1, ss 280-160, 280-170.

[2011] AATA 567Re Park and FCT ................................................................................................................ 672

LAND TAX

Exemptions — Principal place of residence exemption — Concession for unoccupied land— Concession for absence from former principal place of residence — Factors beyondtaxpayers control — Taxpayers purchased land — Development approval granted butdecision by taxpayers to re-site dwelling on land caused significant delays — Fire,storm and legal proceedings against taxpayers caused further delays — Occupation ofland by taxpayers in mobile home and caravan — No formal council consent to suchoccupation — No return to property after 6 years to occupy as principal place ofresidence — Unoccupied land concession unavailable — Cause of building delays notbeyond control of taxpayers — Concession for absence not available — Originaloccupation must be “lawful” — Land Tax Management Act 1956 (NSW), Sch 1A,cll 6, 8.

Re Hayward and Chief Commissioner of State Revenue .................................................. 433

INDEX

LAND TAX — continued

Exemptions — Principal place of residence exemption — Exemption for vacant land onwhich residence to be built — Time-limits for construction — Commissioner’sdiscretion to extend time-limits — Cause of delays — Taxpayers failed to buildresidence on vacant land within 2-year time-limit — Whether cause of delay withincontrol of taxpayers — Whether question of law raised by appeal — Extension ofappeal to merits refused — Land Tax Management Act 1956 (NSW), s 10T(4).

Re Campbell and Another and Chief Commissioner of State Revenue ............................ 469

Exemptions — Principal place of residence exemption — Exemption for vacant landwhere intention to build and occupy land as principal place of residence — 2-year limitfor completion of residence — Commissioner’s discretion to extend period wherefailure due to circumstances beyond taxpayer’s control — Taxpayer owned propertyoccupied with wife and family as family home — Inherited vacant land — Failed toconstruct residence on land over 16-year period — Availability of exemption from landtax for vacant land — Interaction between various exemptions — Land TaxManagement Act 1956 (NSW), Sch 1A, cll 2, 6, 12.

Re Kolln and Chief Commissioner of State Revenue ........................................................ 448

PENALTIES AND OFFENCES

Penalty for reckless indifference to taxation law — Non-disclosure of assessable income— 50 per cent penalty correctly imposed — Remission or reduction of penalty notwarranted — Taxation Administration Act 1953 (Cth), Sch 1, ss 284-90, item 2,298-20.

[2011] AATA 544Re Nguyen and FCT ........................................................................................................... 618

PRACTICE AND PROCEDURE

Documents produced following subpoena — Legal professional privilege — Commis-sioner subpoenaed documents from taxpayer’s solicitors — Claim for legalprofessional privilege in respect of documents by taxpayer — Entitlement to immunity— Nature of documents not subject to privilege — Existence of waiver of privilege.

DCT v Cranswick ................................................................................................................ 492

Privilege against spousal incrimination — Existence of privilege at common law —Legislative abrogation of privilege — Wife required to answer questions beforeAustralian Crime Commission regarding tax evasion by husband — Claimed privilegeagainst spousal incrimination — Claim by ACC that privilege abrogated by legislation— Existence of privilege against spousal incrimination not recognised at common law— Australian Crime Commission Act 2002 (Cth), s 30.

Australian Crime Commission v Stoddart ......................................................................... 365

STAMP DUTY

Ad valorem duty — Nominal duty — Contract for sale of land — Transfer of land not inconformity with contract — Exemption where purchasers and transferees relatedparties — Taxpayer husband and wife entered into contract as one of 2 purchasers —Other purchaser trustee of discretionary trust of which all taxpayers beneficiaries —Transfer to husband and wife and mother and father of husband — Contract andtransfer dutiable — Transfer not in conformity with contract — Applicability of relatedparties exemption — Application where only some of parties related — Duties Act1997 (NSW), ss 8, 18.

Re Warner and Chief Commissioner of State Revenue ..................................................... 569

INDEX

STAMP DUTY — continued

Declaration of trust — Exemptions from duty — Taxpayers executed declaration of trustover 5 years after trust purportedly established by word of mouth — Transfer of trustproperty on retirement of trustee or appointment of new trustee — Liability for duty ondeclaration of trust — Eligibility for exemption — Duties Act 2000 (Vic), ss 17(3),33(3).

Re Scouller and Another and Commissioner of State Revenue ........................................ 458

Transfers of land — Land rich landholder — Public float of land rich unit trust — Floateffected by transfer of 61 per cent of units in trust to public and transfer of 39 per centto another trust within group — Liability to taxpayer for duty on internal transfer —Taxpayer acting in capacity of trustee — Meaning of beneficial interest — Meaning ofacquired beneficially — Question whether transfer occurred under an agreement orarrangement — Correctness of decision of Court of Appeal in Landrow Properties PtyLtd case — Time at which private unit trust must be land rich — Time relevantagreement or arrangement made versus time private land rich unit trust becomes publicunit trust — Duties Act 2000 (Vic), ss 76, 77, 85, 89C.

Commissioner of State Revenue v Challenger Listed Investments Ltd (As Trustee forChallenger Diversified Property Trust 1) ..................................................................... 576

SUPERANNUATION

Eligible termination payment — Excess non-concessional contributions tax — Qualifying“roll-over superannuation benefit” — Taxpayer received payment from superannuationfund — Immediately drew bank cheque in favour of another superannuation fund —Payment treated as subject to excess non-concessional contributions tax —Characterisation of payment — Amount received legally and beneficially by taxpayer— Whether qualifying roll-over superannuation benefit — Not received in trust forreceiving superannuation fund — Income Tax Assessment Act 1997 (Cth), s 306-10.

Player v FCT ...................................................................................................................... 541

Self-managed superannuation fund — Payments from fund to member — Payments inbreach of statute — Such fund not to be treated as lender of last resort —Superannuation Industry (Supervision) Regulations 1994 (Cth), Sch 1, reg 6.17(2).

[2011] AATA 563Re Smith and FCT .............................................................................................................. 667

TRUSTS

Non-resident trustee of net income of trust estate — Non-resident individuals — Meaningof “trustee” — Meaning of “trust estate” — Taxpayer non-resident individual engagedin share trading in Australia on behalf of non-resident companies under directors andmanagement services agreements — Australian custodian bank account in taxpayer’sname used to receive and disburse moneys in respect of share trades — Incomeremitted to non-resident companies from taxpayer’s bank in Monaco — No income taxreturns lodged and no income tax paid on Australian source income derived bynon-residents — Assessments against taxpayer as trustee of net income of trust estate— Validity of assessments — Appropriateness of characterisation of taxpayer as trustee— Property constituting trust estate — Income Tax Assessment Act 1936 (Cth), ss 6(1)definition of “trustee,” 98(3).

Leighton v FCT ................................................................................................................... 547

INDEX