November 2013 86 PART 3 86 ATR 704-997 CUMULATIVE TABLE...
Transcript of November 2013 86 PART 3 86 ATR 704-997 CUMULATIVE TABLE...
November 2013 86 PART 3 86 ATR 704-997
CUMULATIVE TABLE OF CASES REPORTED
[2011] AATA 906 (AAT—S A Forgie, Deputy President) (2011) .......................................... 838[2011] AATA 907 (AAT—S A Forgie, Deputy President) (2011) .......................................... 931
[2011] AATA 940 (AAT—G Hughes, Member) (2011) ............................................................. 339
[2012] AATA 33 (AAT—S E Frost, Senior Member) (2012) .................................................... 353
[2012] AATA 34 (AAT—A Sweidan, Senior Member) (2012) .................................................. 356[2012] AATA 44 (AAT—F D O’Loughlin, Senior Member) (2012) ..................................... 826
[2012] AATA 45 (AAT—F O’Loughlin, Senior Member) (2012) ............................................. 692Abibadra v The Queen (NSWCCA—Full Court) (2011) ...................................................... 704
Abibadra; R v (NSWSC—Simpson J) (2011) ............................................................................ 433
AES Wiring Pty Ltd and AKS Distributions Pty Ltd and Chief Commissioner of StateRevenue, Re (NSWADT—J Block, Judicial Member) (2012) ............................................. 657
Agius v The Queen (NSWCCA—Full Court) (2011) ............................................................. 704
Agius; R v (NSWSC—Simpson J) (2011) .................................................................................. 433
Ashleigh Developments Pty Ltd and Chief Commissioner of State Revenue, Re(NSWADT—S Frost, Judicial Member) (2011) .................................................................... 449
Bell and FCT, Re (AAT—F O’Loughlin, Senior Member) (2012) ........................................... 692
Bisvic Pty Ltd and Chief Commissioner of State Revenue, Re(NSWADT—R Perrignon, Judicial Member) (2011) ............................................................ 607
Butler Land Co Pty Ltd and Commissioner of State Revenue, Re(WASAT—Judge Parry, Deputy President) (2012) ........................................................... 740
Cameron v FCT (FCA—Edmonds J) (2011) .............................................................................. 195
Caporale v FCT (FCA—Robertson J) (2012) ............................................................................. 670
Centro (CPL) Ltd; Chief Commissioner of State Revenue v (NSWCA—Full Court)(2011) ........................................................................................................................................ 28
DCT v Karas (VSC—Kaye J) (2012) ......................................................................................... 685
DCT v TMPL Pty Ltd (Subject to a Deed of Company Arrangement) (No 3)(FCA—Perram J) (2011) ........................................................................................................ 214
DCT; Pre-Paid Professional Administration Ltd v (FCA—Nicholas J) (2012) ........................... 17
DCT; Rawson Finances Pty Ltd v (FCA—Foster J) (2011) ...................................................... 108
DCT; Woods v (TASSC—Porter J) (2011) ................................................................................. 620
Denlay v FCT (No 3) (FCA—Logan J) (2012) .......................................................................... 667
Cases in bold reported in this part
ISSN 1035-0071 PRINT POST APPROVED PP255003/00596© 2013 Thomson Legal & Regulatory Limited ABN 64 058 914 668 trading as ATP
Epic Energy (Pilbara Pipeline) Pty Ltd v Commissioner of State Revenue(WASCA—Full Court) (2011) ................................................................................................. 63
Esso Australia Resources Pty Ltd v FCT (FCA—Full Court) (2011) ....................................... 525FCT (No 2); Howard v (FCA—Jessup J) (2011) ................................................................... 753
FCT (No 3); Denlay v (FCA—Logan J) (2012) ......................................................................... 667
FCT; Cameron v (FCA—Edmonds J) (2011) ............................................................................. 195
FCT; Caporale v (FCA—Robertson J) (2012) ............................................................................ 670
FCT; Esso Australia Resources Pty Ltd v (FCA—Full Court) (2011) ...................................... 525
FCT; Grapsas v (FCA—Gordon J) (2011) .................................................................................. 326
FCT; Mitsui & Co (Australia) Ltd v (FCA—Siopis J) (2011) .................................................. 258
FCT; Queensland Maintenance Services Pty Ltd v (FCA—Collier J) (2011) .......................... 285
Fox; R v (QCA—Full Court) (2011) .......................................................................................... 362
Fox; R v; Ex parte Director of Public Prosecutions (Cth) (QCA—Full Court) (2011) ............ 415
Glenworth Valley Pastoral Co Pty Ltd and Chief Commissioner of State Revenue, Re(NSWADT—J Block, Judicial Member) (2011) .................................................................... 160
Grapsas v FCT (FCA—Gordon J) (2011) ................................................................................... 326Hannagan and Chief Commissioner of State Revenue, Re
(NSWADT—A Verick, Judicial Member) (2012) .............................................................. 733
Hart v Director of Public Prosecutions (Cth) (QCA—Full Court) (2011) ................................ 476
Henke; R v (QCA—Full Court) (2011) ...................................................................................... 362
Henke; R v; Ex parte Director of Public Prosecutions (Cth) (QCA—Full Court) (2011) ........ 415Howard v FCT (No 2) (FCA—Jessup J) (2011) ..................................................................... 753
Huston; R v (QCA—Full Court) (2011) ..................................................................................... 362
Huston; R v; Ex parte Director of Public Prosecutions (Cth) (QCA—Full Court) (2011) ...... 415Jandagi v The Queen (NSWCCA—Full Court) (2011) ......................................................... 704
Jandagi; R v (NSWSC—Simpson J) (2011) ............................................................................... 433
Karas; DCT v (VSC—Kaye J) (2012) ........................................................................................ 685Knox and FCT, Re (AAT—S A Forgie, Deputy President) (2011) ...................................... 838
Kolln and Chief Commissioner of State Revenue, Re (NSWADT—Full Court) (2011) .......... 251
Kuo and Chief Commissioner of State Revenue, Re (NSWADT—M Hole,Judicial Member) (2011) ........................................................................................................ 332
Liquid Rock Constructions Pty Ltd and Commissioner of State Revenue, Re(VCAT—M F Macnamara, Deputy President) (2011) .......................................................... 137
Loyalty Connection Pty Ltd and Commissioner of State Revenue, Re(VCAT—M F Macnamara, Deputy President) (2011) .......................................................... 593
Mitsui & Co (Australia) Ltd v FCT (FCA—Siopis J) (2011) ................................................... 258
Mr Espresso Group Pty Ltd; Re Chief Commissioner of State Revenue and(NSWADT—Full Court) (2012) ............................................................................................. 647
Mytilinios and Chief Commissioner for State Revenue, Re (NSWADT—Full Court)(2011) ...................................................................................................................................... 179
O’Brien and Commissioner of State Revenue, Re(WASAT—Judge Sharp, Deputy President) (2012) .......................................................... 726
Pratt Consolidated Holdings Pty Ltd and FCT, Re(AAT—S A Forgie, Deputy President) (2011) ................................................................... 931
Pre-Paid Professional Administration Ltd v DCT (FCA—Nicholas J) (2012) ............................ 17
Public Prosecutions (Cth), Director of, Ex parte; R v Fox (QCA—Full Court) (2011) ........... 415
Public Prosecutions (Cth), Director of, Ex parte; R v Henke (QCA—Full Court) (2011) ....... 415
(Cases in bold reported in this part)
TABLE OF CASES REPORTED
Public Prosecutions (Cth), Director of, Ex parte; R v Huston (QCA—Full Court)(2011) ...................................................................................................................................... 415
Public Prosecutions (Cth), Director of; Hart v (QCA—Full Court) (2011) .............................. 476
Queensland Maintenance Services Pty Ltd v FCT (FCA—Collier J) (2011) ........................... 285
R v Abibadra (NSWSC—Simpson J) (2011) .............................................................................. 433
R v Agius (NSWSC—Simpson J) (2011) ................................................................................... 433
R v Fox (QCA—Full Court) (2011) ........................................................................................... 362
R v Fox; Ex parte Director of Public Prosecutions (Cth) (QCA—Full Court) (2011) ............. 415
R v Henke (QCA—Full Court) (2011) ....................................................................................... 362
R v Henke; Ex parte Director of Public Prosecutions (Cth) (QCA—Full Court) (2011) ......... 415
R v Huston (QCA—Full Court) (2011) ...................................................................................... 362
R v Huston; Ex parte Director of Public Prosecutions (Cth) (QCA—Full Court) (2011) ........ 415
R v Jandagi (NSWSC—Simpson J) (2011) ................................................................................ 433
R v Zerafa (NSWSC—Simpson J) (2011) .................................................................................. 433R; Abibadra v (NSWCCA—Full Court) (2011) ..................................................................... 704R; Agius v (NSWCCA—Full Court) (2011) ............................................................................ 704R; Jandagi v (NSWCCA—Full Court) (2011) ........................................................................ 704R; Zerafa v (NSWCCA—Full Court) (2011) .......................................................................... 704
Rawson Finances Pty Ltd v DCT (FCA—Foster J) (2011) ....................................................... 108
Sayden Pty Ltd and Chief Commissioner of State Revenue, Re (NSWADT—J Block,Judicial Member) (2011) ........................................................................................................ 584
Scarfo; Re Chief Commissioner of State Revenue and (NSWADT—Full Court) (2011) ........ 186
Shail Superannuation Fund and FCT, Re (AAT—G Hughes, Member) (2011) ........................ 339
State Revenue, Chief Commissioner for; Re Mytilinios and (NSWADT—Full Court)(2011) ...................................................................................................................................... 179
State Revenue, Chief Commissioner of and Mr Espresso Group Pty Ltd, Re(NSWADT—Full Court) (2012) ............................................................................................. 647
State Revenue, Chief Commissioner of and Scarfo, Re (NSWADT—Full Court) (2011) ....... 186
State Revenue, Chief Commissioner of v Centro (CPL) Ltd (NSWCA—Full Court)(2011) ........................................................................................................................................ 28
State Revenue, Chief Commissioner of; Re AES Wiring Pty Ltd and AKS DistributionsPty Ltd and (NSWADT—J Block, Judicial Member) (2012) ............................................... 657
State Revenue, Chief Commissioner of; Re Ashleigh Developments Pty Ltd and(NSWADT—S Frost, Judicial Member) (2011) .................................................................... 449
State Revenue, Chief Commissioner of; Re Bisvic Pty Ltd and(NSWADT—R Perrignon, Judicial Member) (2011) ............................................................ 607
State Revenue, Chief Commissioner of; Re Glenworth Valley Pastoral Co Pty Ltd and(NSWADT—J Block, Judicial Member) (2011) .................................................................... 160
State Revenue, Chief Commissioner of; Re Hannagan and(NSWADT—A Verick, Judicial Member) (2012) .............................................................. 733
State Revenue, Chief Commissioner of; Re Kolln and (NSWADT—Full Court) (2011) ........ 251
State Revenue, Chief Commissioner of; Re Kuo and (NSWADT—M Hole,Judicial Member) (2011) ........................................................................................................ 332
State Revenue, Chief Commissioner of; Re Sayden Pty Ltd and (NSWADT—J Block,Judicial Member) (2011) ........................................................................................................ 584
State Revenue, Chief Commissioner of; Re Touma and (NSWADT—S Frost,Judicial Member) (2012) ............................................................................................................ 1
(Cases in bold reported in this part)
TABLE OF CASES REPORTED
State Revenue, Commissioner of; Epic Energy (Pilbara Pipeline) Pty Ltd v(WASCA—Full Court) (2011) ................................................................................................. 63
State Revenue, Commissioner of; Re Butler Land Co Pty Ltd and(WASAT—Judge Parry, Deputy President) (2012) ........................................................... 740
State Revenue, Commissioner of; Re Liquid Rock Constructions Pty Ltd and(VCAT—M F Macnamara, Deputy President) (2011) .......................................................... 137
State Revenue, Commissioner of; Re Loyalty Connection Pty Ltd and(VCAT—M F Macnamara, Deputy President) (2011) .......................................................... 593
State Revenue, Commissioner of; Re O’Brien and(WASAT—Judge Sharp, Deputy President) (2012) .......................................................... 726
Stevens and FCT, Re (AAT—A Sweidan, Senior Member) (2012) .......................................... 356
Strasser and FCT, Re (AAT—S E Frost, Senior Member) (2012) ............................................ 353
TMPL Pty Ltd (Subject to a Deed of Company Arrangement) (No 3); DCT v(FCA—Perram J) (2011) ........................................................................................................ 214
Touma and Chief Commissioner of State Revenue, Re (NSWADT—S Frost,Judicial Member) (2012) ............................................................................................................ 1
Trustee for the R Ali Superannuation Fund and FCT, Re(AAT—F D O’Loughlin, Senior Member) (2012) ............................................................. 826
Woods v DCT (TASSC—Porter J) (2011) .................................................................................. 620Zerafa v The Queen (NSWCCA—Full Court) (2011) ........................................................... 704
Zerafa; R v (NSWSC—Simpson J) (2011) ................................................................................. 433
(Cases in bold reported in this part)
TABLE OF CASES REPORTED
STATUTES, RULES, ETCJUDICIALLY CONSIDERED IN THIS PART
COMMONWEALTH
Crimes Act 1914
s 29D ....................................................................................................................................... 704
s 86(1) ..................................................................................................................................... 704Criminal Code Act 1995 ............................................................................................................ 704
s 4.1 ......................................................................................................................................... 704
s 134.5 ..................................................................................................................................... 704
Freedom of Information Act 1982
s 12 .......................................................................................................................................... 931
s 22 .......................................................................................................................................... 931
s 36(1) ..................................................................................................................................... 931
s 38 .......................................................................................................................................... 931
Income Tax Assessment Act 1936
s 44 .......................................................................................................................................... 753
s 92(2) ..................................................................................................................................... 838
s 95 .......................................................................................................................................... 753
s 96B ....................................................................................................................................... 753
s 96C ....................................................................................................................................... 753
s 97 .......................................................................................................................................... 753
s 101 ........................................................................................................................................ 753
Income Tax Assessment Act 1997
s 8-1 ......................................................................................................................................... 838
Superannuation Industry (Supervision) Act 1993
s 40 .......................................................................................................................................... 826
s 42A(5)(b) .............................................................................................................................. 826
s 62 .......................................................................................................................................... 826
s 65 .......................................................................................................................................... 826
s 84 .......................................................................................................................................... 826
s 109 ........................................................................................................................................ 826
Taxation Administration Act 1953
Sch 1, s 284-75 ....................................................................................................................... 838
Sch 1, s 284-90, item 1 .......................................................................................................... 753
Sch 1, s 355-25 ....................................................................................................................... 931
Sch 1, s 355-30 ....................................................................................................................... 931
Sch 1, s 355-45 ....................................................................................................................... 931
Sch 1, s 355-50 ....................................................................................................................... 931
WESTERN AUSTRALIA
Land Tax Assessment Act 2002
s 27 .......................................................................................................................................... 726
s 31(1) ..................................................................................................................................... 740
Taxation Administration Act 2003
s 11 .......................................................................................................................................... 740
s 16(2) ..................................................................................................................................... 740
s 16(5) ..................................................................................................................................... 740
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER
AAT Reference No AAT/ATR Case ATR
2010/3423-3425, 2008/2925-2927,2009/6129-6131.............................
[2011] AATA 809; Re MacMahon and FCT....85.661
1406-1409 of 2008, 3191-3199,3200-3208, 4601-4603,4604-4606 of 2007........................
[2011] AATA 47; Re Kocic and FCT...............
82.211
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 & CoPty Ltd and Another and FCT..................... 78.328
2007/2795-2798.................................. [2010] AATA 1012; Re Shin and FCT............. 81.627
2007/3018, 2007/3019........................ [2010] AATA 408; Re Yalos Engineering PtyLtd and FCT................................................. 79.282
2007/4451, 2007/4452........................ [2011] AATA 478; Re Traviati and FCT.......... 83.981
2007/5830-5833.................................. [2009] AATA 773; Re Taneja and FCT............ 77.605
2007/6279 ........................................... [2009] AATA 612; Re Khoury and Anotherand FCT........................................................ 76.141
2008/0180 ........................................... [2010] AATA 530; Re Brandon and FCT......... 79.712
2008/1400-1404.................................. [2009] AATA 726; Re Taxpayer and FCT........ 77.561
2008/1565, 2008/1566, 2008/1567 .... [2010] AATA 864; Re QFP ProfessionalTomato Project 98 and Others and FCT ..... 78.356
2008/1691, 2009/0559-60 .................. [2011] AATA 823; Re Mold and FCT.............. 83.233
2008/2147-2149, 2008/4832-4834 ..... [2009] AATA 649; Re Willersdorf-Greene andFCT............................................................... 76.688
2008/2748, 2008/2751, 2008/2752 .... [2009] AATA 654; Re Mezrani and FCT......... 76.959
2008/2925-2927, 2009/6129-6131,2010/3423-3425.............................
[2010] AATA 724; Re MacMahon and FCT....80.696
2008/3027-3030.................................. [2011] AATA 359; Re Taxpayer and FCT........ 84.192
2008/3493 ........................................... [2010] AATA 137; Re Cyonara Snowfox PtyLtd and FCT................................................. 78.632
2008/3493-4........................................ [2011] AATA 124; Re Cyonara Snowfox PtyLtd and FCT................................................. 80.225
2008/3558-3559.................................. [2009] AATA 537; Re Horner and FCT........... 76.102
2008/3795-3797.................................. [2010] AATA 882; Re Gilbert and FCT........... 80.951
2008/3923 ........................................... [2011] AATA 897; Re Newton (t/asCombined Care for the Elderly) and FCT .. 85.959
2008/4199 ........................................... [2010] AATA 879; Re HZXD and InnovationAustralia........................................................ 80.939
2008/4387 ........................................... [2009] AATA 702; Re Roy Morgan ResearchPty Ltd and FCT .......................................... 76.150
AAT Reference No AAT/ATR Case ATR
2008/4566 ........................................... [2009] AATA 766; Re Comino and TaxAgents’ Board of New South Wales ........... 77.595
2008/4646 - 4647 .............................. [2010] AATA 233; Re Tingari Village NorthPty Ltd and FCT .......................................... 78.693
2008/4784-4785, 2010/5083-5084 ..... [2011] AATA 638; Re Thorpe and FCT........... 84.974
2008/5181 ........................................... [2009] AATA 627; Re Applicant and FCT....... 76.671
2008/5461 ........................................... [2009] AATA 709; Re CBNP SuperannuationFund and FCT .............................................. 76.726
2008/5520 ........................................... [2009] AATA 764; Re Kerin and Tax Agents’Board of South Australia ............................. 77.579
2008/5586, 2008/5587, 2008/5588 .... [2010] AATA 311; Re BRMJCQ Pty Ltd andFCT............................................................... 79.220
2008/5702-5704.................................. [2009] AATA 881; Re Jendahl InvestmentsPty Ltd and FCT .......................................... 77.971
2008/59335935 ................................... [2011] AATA 386; Re Cameron and FCT........ 83.928
2008/5986 ........................................... [2011] AATA 296; Re Wynnum HoldingsNo 1 Pty Ltd and FCT................................. 83.444
2008/6172 ........................................... [2010] AATA 1058; Re Bartercard AustraliaPty Ltd and FCT .......................................... 81.836
2009/0060 ........................................... [2010] AATA 140; Re Mortimer and TaxAgents’ Board of South Australia ............... 78.640
2009/0062-63...................................... [2011] AATA 682; Re Applicant and FCT....... 85.561
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 and FCT. 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 and Another andFCT............................................................... 77.975
2009/1153 ........................................... [2010] AATA 758; Re QFL Photographics PtyLtd and FCT................................................. 80.760
2009/1456 ........................................... [2011] AATA 303; Re Carberry and FCT ........ 83.773
2009/1819 ........................................... [2009] AATA 741; Re Hannaford and TaxAgents’ 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 Victorian HealthcareAssociation 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
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER —continued
AAT Reference No AAT/ATR Case ATR
2009/2548 ........................................... [2012] AATA 350; Re Climo and FCT ............ 83.248
2009/2614 ........................................... [2010] AATA 149; Re Proh and Tax Agents’Board of Victoria.......................................... 78.663
2009/2940-2941.................................. [2010] AATA 843; Re Sills and FCT ............... 80.908
2009/2965 ........................................... [2010] AATA 819; Re Taxpayer and FCT........ 80.885
2009/2970 ........................................... [2010] AATA 549; Re Tanti and FCT .............. 79.740
2009/3384-87...................................... [2011] AATA 657; Re Helbers and FCT.......... 85.550
2009/3404 ........................................... [2011] AATA 281; Re Clothing Importer andFCT............................................................... 79.707
2009/3747 ........................................... [2009] AATA 780; Re Phelps and FCT............ 76.992
2009/4082-4085.................................. [2010] AATA 782; Re Optimise Group PtyLtd 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 and FCT .... 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 Pty Ltdand FCT........................................................ 83.455
2009/5295 ........................................... [2010] AATA 455; Re Taxpayer and FCT........ 79.510
2009/5308 ........................................... [2011] AATA 512; Re Krishnamurti AustraliaInc and FCT ................................................. 84.322
2009/5321 ........................................... [2010] AATA 622; Re Allen J Middlebrook &Associates Pty Ltd and Tax Practitioners’Board ............................................................ 80.244
2009/5513 ........................................... [2010] AATA 977; Re Qantas Airways Ltdand FCT........................................................ 81.170
2009/5568 ........................................... [2011] AATA 39; Re Beyond Productions PtyLtd and Screen Australia.............................. 82.194
2009/5626, 2010/2838........................ [2010] AATA 591; Re Cannavo and FCT ........ 79.756
2009/5672 ........................................... [2010] AATA 902; Re Sinclair and FCT.......... 80.972
2009/5680 ........................................... [2010] AATA 912; Re Employee and FCT ...... 80.999
2009/5695, 2010/0543........................ [2010] AATA 526; Re Pleno and Tax Agents’Board ............................................................ 79.533
2009/5721-5722.................................. [2010] AATA 576; Re Smith and FCT............. 79.934
2009/5748 .......................................... [2010] AATA 876; Re Trustee of the FamilyTrust and FCT .............................................. 78.364
2009/5838, 2009/5839........................ [2010] AATA 573; Re McMennemin andFCT............................................................... 79.898
2009/5952-5955.................................. [2010] AATA 497; Re Taxpayer and FCT........ 76.917
2009/6010 ........................................... [2010] AATA 749; Re Ristevski and TaxPractitioners Board....................................... 80.742
2009/6044 ........................................... [2010] AATA 367; Re Coker and FCT............. 79.258
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER — continued
AAT Reference No AAT/ATR Case ATR
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 LP andInnovation Australia ..................................... 80.495
2010/0431 ........................................... [2010] AATA 1065; Re Clontarf DevelopmentPty Ltd and FCT .......................................... 79.540
2010/0599-0601, 2010/0965-0967 ..... [2011] AATA 785; Re Yip and FCT................. 82.761
2010/0843 ........................................... [2011] AATA 439; Re EME Productions No 1Pty Ltd and Screen Australia....................... 83.965
2010/0916 ........................................... [2010] AATA 620; Re Australian LeisureMarine Pty Ltd and FCT ............................. 76.390
2010/0950, 2010/0951........................ [2011] AATA 940; Re Shail SuperannuationFund and FCT .............................................. 86.339
2010/1005 ........................................... [2011] AATA 48; Re Kakavas and FCT........... 82.234
2010/119-120 , 2010/121-122............ [2011] AATA 431; Re Antonopoulos andFCT............................................................... 84.311
2010/1310 ........................................... [2011] AATA 264; Re Perfrement and FCT..... 83.737
2010/1378 ........................................... [2011] AATA 588; Re Venturi and FCT........... 84.905
2010/1437, 2011/0405, 2011/0406..... [2011] AATA 698; Re Buggins and FCT ......... 85.590
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
2010/1912 ........................................... [2011] AATA 589; Re Syttadel Holdings PtyLtd and FCT................................................. 84.683
2010/1994, 2010/3764, 2010/3765 .... [2011] AATA 766; Re National Jet SystemsPty Ltd and FCT .......................................... 82.740
2010/2220-2221.................................. [2011] AATA 69; Re Hunt and FCT ................ 82.248
2010/2360-2371.................................. [2011] AATA 628; Re Areffco and FCT .......... 84.924
2010/2378 ........................................... [2011] AATA 672; Re Badaoui and Konigand FCT........................................................ 81.385
2010/2430 ........................................... [2011] AATA 160; Re Taxpayer and FCT........ 79.701
2010/2462 ........................................... [2011] AATA 607; Re Inglewood andDistricts Community Enterprises Ltd andFCT............................................................... 84.688
2010/2473 ........................................... [2011] AATA 35; Re Player and FCT .............. 82.184
2010/2559-2560.................................. [2010] AATA 846; Re Waters and FCT ........... 80.919
2010/2689-92...................................... [2011] AATA 539; Re Mynott and FCT........... 84.594
2010/2821 ........................................... [2011] AATA 298; Re Retirement Village Coand FCT........................................................ 83.757
2010/2895-98...................................... [2011] AATA 847; Re Crown InsurancesServices Ltd and FCT.................................. 85.905
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER —continued
AAT Reference No AAT/ATR Case ATR
2010/3083 ........................................... [2011] AATA 769; Re MTAA SuperannuationFund (R G Casey Building) Property PtyLtd and FCT................................................. 84.334
2010/3136 ........................................... [2011] AATA 839; Re Rinaldo and FCT.......... 85.682
2010/3311-3317 .................................. [2010] AATA 1069; Re Taxpayer and FCT...... 81.864
2010/3649, 2010/3650........................ [2011] AATA 318; Re Taxpayer and FCT........ 83.788
2010/3728 ........................................... [2011] AATA 693; Re Turner and FCT............ 85.582
2010/3737, 2010/5022........................ [2012] AATA 3; Re Ohl and FCT .................... 85.798
2010/3760-3761.................................. [2011] AATA 725; Re Fardell and FCT ........... 85.812
2010/4083 ........................................... [2011] AATA 545; Re Taxpayer and FCT........ 84.659
2010/4239-4240.................................. [2011] AATA 567; Re Park and FCT ............... 84.672
2010/4592 ........................................... [2011] AATA 555; Re Print AppliedTechnology Pty Ltd and FCT ...................... 81.992
2010/4609 ........................................... [2011] AATA 508; Re Taxpayer and FCT........ 83.994
2010/4695, 2011/0005........................ [2011] AATA 804; Re Kolya and TaxPractitioners Board....................................... 85.635
2010/5064, 2010/5065........................ [2011] AATA 480; Re Kaley and FCT............. 85.311
2010/5166 ........................................... [2011] AATA 445; Re Education Pty Ltd andFCT............................................................... 81.380
2010/5243 ........................................... [2011] AATA 563; Re Smith and FCT............. 84.667
2010/5287 ........................................... [2011] AATA 499; Re Taxpayer and FCT........ 83.986
2011/0005 ........................................... [2011] AATA 73; Re Kolya and TaxPractitioners Board....................................... 81.912
2011/0057, 2011/0061 ........................ [2012] AATA 11; Re Fortune Corporation PtyLtd and Another and Tax PractitionersBoard ............................................................ 85.805
2011/0058 ........................................... [2011] AATA 860; Re Allan and FCT.............. 85.700
2011/0421 ........................................... [2011] AATA 910; Re Trustee for NaiduFamily Trust and FCT.................................. 82.807
2011/0781 ........................................... [2011] AATA 729; Re Arogun and TaxPractitioners Board....................................... 85.600
2011/0819-21 ...................................... [2011] AATA 400; Re Griffith and FCT........... 83.960
2011/1227-1228 .................................. [2011] AATA 758; Re Vaughan and FCT......... 85.608
2011/1351 ........................................... [2011] AATA 790; Re Craddon and FCT......... 81.395
2011/1465 ........................................... [2011] AATA 856; Re Iyengar and FCT .......... 85.924
2011/1594 ........................................... [2011] AATA 878; Re Fitzgerald and FCT ...... 85.950
2011/1761 ........................................... [2011] AATA 779; Re Applicant and FCT....... 85.612
2011/1981 ........................................... [2012] AATA 409; Re AP Group Ltd andFCT............................................................... 83.493
2011/2852 ........................................... [2011] AATA 801; Re Luke and FCT .............. 85.626
3524 of 2009, 3629 of 2009 .............. [2009] AATA 626; Re Lui and FCT................. 76.464
AT2003/23-27 .................................... [2004] AATA 1073; Re Taxpayer and FCT...... 85.791
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER — continued
AAT Reference No AAT/ATR Case ATR
No 2010/3362 ..................................... [2012] AATA 45; Re Bell and FCT.................. 86.692
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 and FCT ....... 82.216
NT2004/215, 370, NT2005/281,314 .................................................
[2010] AATA 121; Re Reynolds Wines Ltd(Receiver and Manager Appointed) (InLiq) 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
QT2002/262........................................ [2004] AATA 398; Re A Taxpayer and FCT.... 81.473
WT2003/95 ......................................... [2004] AATA 720; Re Scimitar Systems PtyLtd and DCT ................................................ 80.378
WT200400135 .................................... [2011] AATA 760; Re Dunn and FCT.............. 85.834
WT200600416-417............................. [2009] AATA 435; Re Applicant and FCT....... 76.395
CLASSIFICATION OF AAT CASES BY REFERENCE NUMBER —continued
CONVERSION TABLE AAT CASES ATC to ATR
ATC AAT Case No ATR AAT reference
A & C Sliwa Pty Ltd v FC ofT
[2011] AATA 390; Re A & CSliwa Pty Ltd and FCT
83.455 2009/5232
AP Group Ltd v FC of T [2012] AATA 409; Re APGroup Ltd and FCT
83.493 2011/1981
Allan v FC of T [2011] AATA 860; Re Allanand FCT
85.700 2011/0058
Allen J Middlebrook &Associates Pty Ltd v TaxPractitioners’ Board
[2010] AATA 622; Re Allen JMiddlebrook & AssociatesPty Ltd and TaxPractitioners’ Board
80.244 2009/5321
Andriopoulos v FC of T [2010] AATA 148; ReAndriopoulos and FCT
78.654 2009/0663
Antonopoulos and Anor v FCof T
[2011] AATA 431; ReAntonopoulos and FCT
84.311 2010/119-120 ,2010/121-122
Applicant 1761 of 2011 v FCof T
[2011] AATA 779; ReApplicant and FCT
85.612 2011/1761
Arogun v Tax PractitionersBoard
[2011] AATA 729; Re Arogunand Tax PractitionersBoard
85.600 2011/0781
Australian Leisure Marine PtyLtd v FC of T
[2010] AATA 620; ReAustralian Leisure MarinePty Ltd and FCT
76.390 2010/0916
BRMJCQ Pty Ltd v FC of T [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 Pty Ltd vFC of T
[2010] AATA 1058; ReBartercard Australia PtyLtd and FCT
81.836 2008/6172
Bell v FC of T [2012] AATA 45; Re Bell andFCT
86.692 No 2010/3362
Beyond Productions Pty Ltd vScreen Australia
[2011] AATA 39; Re BeyondProductions Pty Ltd andScreen Australia
82.194 2009/5568
Bicycle Victoria Inc v FC ofT
[2011] AATA 444; Re BicycleVictoria Incorporated andFCT
81.924 2010/1721,2010/1723
Brandon v FC of T [2010] AATA 530; ReBrandon and FCT
79.712 2008/0180
Brown v FC of T [2010] AATA 829; Re Brownand FCT
80.783 2009/4778
ATC AAT Case No ATR AAT reference
Buggins v FC of T [2011] AATA 698; ReBuggins and FCT
85.590 2010/1437,2011/0405,2011/0406
CBNP Superannuation Fund vFC of T
[2009] AATA 709; Re CBNPSuperannuation Fund andFCT
76.726 2008/5461
Caller v FC of T [2009] AATA 890; Re Callerand Another and FCT
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 Tax Agents’Board of WesternAustralian
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 1/2011 [2011] AATA 110; Re SXGXand FCT
79.882 2010/ 3506
Case 10/2011 [2011] AATA 545; ReTaxpayer and FCT
84.659 2010/4083
Case 11/2011 [2011] AATA 628; Re Areffcoand FCT
84.924 2010/2360-2371
Case 12/2004 [2004] AATA 1073; ReTaxpayer and FCT
85.791 AT2003/23-27
Case 12/2011 [2011] AATA 682; ReApplicant and FCT
85.561 2009/0062-63
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 3/2011 [2011] AATA 281; ReClothing Importer andFCT
79.707 2009/3404
Case 4/2009 [2009] AATA 435; ReApplicant and FCT
76.395 WT200600416-417
Case 4/2010 [2010] AATA 819; ReTaxpayer and FCT
80.885 2009/2965
Case 4/2011 [2011] AATA 298; ReRetirement Village Co andFCT
83.757 2010/2821
Case 5/2011 [2011] AATA 318; ReTaxpayer and FCT
83.788 2010/3649,2010/3650
CONVERSION TABLE AAT CASES ATC to ATR —continued
ATC AAT Case No ATR AAT reference
Case 6/2010 [2010] AATA 879; Re HZXDand Innovation Australia
80.939 2008/4199
Case 7/2010 [2010] AATA 912; ReEmployee and FCT
80.999 2009/5680
Case 7/2011 [2011] AATA 359; ReTaxpayer and FCT
84.192 2008/3027-3030
Case 8/2010 [2010] AATA 1069; ReTaxpayer and FCT
81.864 2010/3311-3317
Case 8/2011 [2011] AATA 499; ReTaxpayer and FCT
83.986 2010/5287
Case 9/2011 [2011] AATA 508; ReTaxpayer and FCT
83.994 2010/4609
Case/5/2010 [2010] AATA 876; Re Trusteeof the Family Trust andFCT
78.364 2009/5748
Chen v FC of T [2011] AATA 381; Re Chenand FCT
83.904 NT2005/0422-0426
Clark v FC of T [2010] AATA 392; Re Clarkand FCT
79.262 2009/2014-15
Climo v FC of T [2012] AATA 350; Re Climoand FCT
83.248 2009/2548
Clontarf Development Pty Ltdv FC of T
[2010] AATA 1065; ReClontarf Development PtyLtd and FCT
79.540 2010/0431
Coker v FC of T [2010] AATA 367; Re Cokerand FCT
79.258 2009/6044
Comino v Tax Agents’ Boardof NSW
[2009] AATA 766; ReComino and Tax Agents’Board of New SouthWales
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; Re Cooperand FCT
78.669 2009/0590-591
Craddon v FC of T [2011] AATA 790; ReCraddon and FCT
81.395 2011/1351
Crown Insurance Services Ltdv FC of T
[2011] AATA 847; Re CrownInsurances Services Ltdand FCT
85.905 2010/2895-98
Cyonara Snowfox Pty Ltd vFC of T
[2010] AATA 137; ReCyonara Snowfox Pty Ltdand FCT
78.632 2008/3493
Cyonara Snowfox Pty Ltd vFC of T
[2011] AATA 124; ReCyonara Snowfox Pty Ltdand FCT
80.225 2008/3493-4
CONVERSION TABLE AAT CASES ATC to ATR — continued
ATC AAT Case No ATR AAT reference
EME Productions No 1 PtyLtd v Screen Australia
[2011] AATA 439; Re EMEProductions No 1 Pty Ltdand Screen Australia
83.965 2010/0843
Educational Pty Ltd v FC ofT
[2011] AATA 445; ReEducation Pty Ltd andFCT
81.380 2010/5166
Elcano Capital LP vInnovation Australia
[2010] AATA 679; Re ElcanoCapital LP and InnovationAustralia
80.495 2010/0186
FFWX v FC of T [2009] AATA 657; Re FFWXand FCT
77.173 NT2006/0413 to0416
Fardell v FC of T [2011] AATA 725; Re Fardelland FCT
85.812 2010/3760-3761
Fitzgerald v FC of T [2011] AATA 878; ReFitzgerald and FCT
85.950 2011/1594
Fortune Corporation Pty Ltdand Another v TaxPractitioners’ Board
[2012] AATA 11; Re FortuneCorporation Pty Ltd andAnother and TaxPractitioners Board
85.805 2011/0057,2011/0061
France v FC of T [2010] AATA 858; Re Franceand FCT
80.927 2009/4777
Gerard Cassegrain & Co PtyLtd v FC of T
[2010] AATA 12; Re GerardCassegrain & Co Pty Ltdand Another and FCT
78.328 2007/2716,2007/2719
Gilbert v FC of T [2010] AATA 882; Re Gilbertand FCT
80.951 2008/3795-3797
Greenhatch v FC of T [2011] AATA 479; ReGreenhatch and FCT
80.480 2009/4890
Griffith v FC of T [2011] AATA 400; Re Griffithand FCT
83.960 2011/0819-21
Hamed v FC of T [2010] AATA 684; Re Hamedand FCT
76.649 2007/2286-2290
Hannaford v Tax Agents’Board (Qld)
[2009] AATA 741; ReHannaford and TaxAgents’ Board ofQueensland
76.977 2009/1819
Heinrich v FC of T [2011] AATA 16; Re Heinrichand FCT
81.903 2010/1764
Helbers v FC of T [2011] AATA 657; Re Helbersand FCT
85.550 2009/3384-87
Horner v FC of T [2009] AATA 537; Re Hornerand FCT
76.102 2008/3558-3559
Hunt v FC of T [2011] AATA 69; Re Huntand FCT
82.248 2010/2220-2221
CONVERSION TABLE AAT CASES ATC to ATR —continued
ATC AAT Case No ATR AAT reference
Inglewood and DistrictsCommunity EnterprisesLtd v FC of T
[2011] AATA 607; ReInglewood and DistrictsCommunity EnterprisesLtd and FCT
84.688 2010/2462
Isaacs v FC of T [2004] AATA 202; Re Isaacsand FCT
80.785 NT2002/198
Iyengar v FC of T [2011] AATA 856; Re Iyengarand FCT
85.924 2011/1465
Jendahl Investments Pty Ltd vFC of T
[2009] AATA 881; Re JendahlInvestments Pty Ltd andFCT
77.971 2008/5702-5704
Jones v FC of T [2009] AATA 744; Re Jonesand FCT
76.984 2009/1965-70
Jungim Shin v FC of T [2010] AATA 1012; Re Shinand FCT
81.627 2007/2795-2798
Kakavas v FC of T [2011] AATA 48; Re Kakavasand FCT
82.234 2010/1005
Kaley v FC of T [2011] AATA 480; Re Kaleyand FCT
85.311 2010/5064,2010/5065
Kerin v Tax Agents’ Board ofSouth Australia
[2009] AATA 764; Re Kerinand Tax Agents’ Board ofSouth Australia
77.579 2008/5520
Khoury v FC of T [2009] AATA 612; Re Khouryand Another and FCT
76.141 2007/6279
Kocic & Anor v FC of T [2011] AATA 47; Re Kocicand FCT
82.211 1406-1409 of2008,3191-3199,3200-3208,4601-4603,4604-4606 of2007
Kolya v Tax PractitionersBoard
[2011] AATA 73; Re Kolyaand Tax PractitionersBoard
81.912 2011/0005
Kolya v Tax PractitionersBoard (No 2)
[2011] AATA 804; Re Kolyaand Tax PractitionersBoard
85.635 2010/4695,2011/0005
Krishnamurti Australia Inc vFC of T
[2011] AATA 512; ReKrishnamurti Australia Incand FCT
84.322 2009/5308
Lui v FC of T [2009] AATA 626; Re Luiand FCT
76.464 3524 of 2009,3629 of 2009
Luke v FC of T [2011] AATA 801; Re Lukeand FCT
85.626 2011/2852
CONVERSION TABLE AAT CASES ATC to ATR — continued
ATC AAT Case No ATR AAT reference
MTAA Superannuation Fund(R G Casey Building)Property Pty Ltd v FC ofT
[2011] AATA 769; Re MTAASuperannuation Fund (R GCasey Building) PropertyPty Ltd 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
MacMahon v FC of T [2011] AATA 809; ReMacMahon and FCT
85.661 2010/3423-3425,2008/2925-2927,2009/6129-6131
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; Re Manneand FCT
79.272 2009/2253, 2254,4008
Mano v FC of T [2010] AATA 289; Re Manoand 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; Re Moldand FCT
83.233 2008/1691,2009/0559-60
Mortimer v Tax Agents’Board (SA)
[2010] AATA 140; ReMortimer and Tax Agents’Board of South Australia
78.640 2009/0060
Mynott v FC of T [2011] AATA 539; Re Mynottand FCT
84.594 2010/2689-92
National Jet Systems Pty Ltdv FC of T
[2011] AATA 766; ReNational Jet Systems PtyLtd and FCT
82.740 2010/1994,2010/3764,2010/3765
Newton v FC of T [2011] AATA 897; ReNewton (t/as CombinedCare for the Elderly) andFCT
85.959 2008/3923
Ng v FC of T [2011] AATA 399; Re Ng andFCT
83.948 2010/0011,2010/0012,2010/0013
Ohl and Anor v FC of T [2012] AATA 3; Re Ohl andFCT
85.798 2010/3737,2010/5022
CONVERSION TABLE AAT CASES ATC to ATR —continued
ATC AAT Case No ATR AAT reference
Optimise Group ProprietaryLtd v FC of T
[2010] AATA 782; ReOptimise Group Pty Ltdand FCT
79.953 2009/4082-4085
Park v FC of T [2011] AATA 567; Re Parkand FCT
84.672 2010/4239-4240
Perfrement v FC of T [2011] AATA 264; RePerfrement and FCT
83.737 2010/1310
Phelps v FC of T [2009] AATA 780; Re Phelpsand FCT
76.992 2009/3747
Player v FC of T [2011] AATA 35; Re Playerand FCT
82.184 2010/2473
Pleno v Tax Agents Board [2010] AATA 526; Re Plenoand Tax Agents’ Board
79.533 2009/5695,2010/0543
Print Applied Technology PtyLtd v FC of T
[2011] AATA 555; Re PrintApplied Technology PtyLtd and FCT
81.992 2010/4592
Proh v Tax Agents Board(Vic)
[2010] AATA 149; Re Prohand Tax Agents’ Board ofVictoria
78.663 2009/2614
QFL Photographics Pty Ltd vFC of T
[2010] AATA 758; Re QFLPhotographics Pty Ltd andFCT
80.760 2009/1153
QFP Professional TomatoProject 98 v FC of T
[2010] AATA 864; Re QFPProfessional TomatoProject 98 and Others andFCT
78.356 2008/1565,2008/1566,2008/1567
Qantas Airways Ltd v FC ofT
[2010] AATA 977; Re QantasAirways Ltd and FCT
81.170 2009/5513
Quality Food Production PtyLtd v FC of T
[2010] AATA 862; Re QualityFood Production Pty Ltdand FCT
80.933 2007/2340,2007/2341,2008/4869,2009/2021
Reynolds Wines Ltd v FC ofT
[2010] AATA 121; ReReynolds Wines Ltd(Receiver and ManagerAppointed) (In Liq) andFCT
78.612 NT2004/215,370,NT2005/281,314
Rinaldo v FC of T [2011] AATA 839; ReRinaldo and FCT
85.682 2010/3136
Ristevski v Tax PractitionersBoard
[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 Pty Ltdand FCT
76.150 2008/4387
CONVERSION TABLE AAT CASES ATC to ATR — continued
ATC AAT Case No ATR AAT reference
Ryan v FC of T [2004] AATA 753; Re Ryanand FCT
82.140 NT2002/225-227
Scimitar Systems Pty Ltd vDeputy FC of T
[2004] AATA 720; ReScimitar Systems Pty Ltdand DCT
80.378 WT2003/95
Sent v FC of T [2011] AATA 198; Re Sentand FCT
83.211 2007/1843,2009/2579
Shail Superannuation Fund vFC of T
[2011] AATA 940; Re ShailSuperannuation Fund andFCT
86.339 2010/0950,2010/0951
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; Re Smithand FCT
79.934 2009/5721-5722
Smith v FC of T [2011] AATA 563; Re Smithand FCT
84.667 2010/5243
Soubra v FC of T [2009] AATA 775; Re Soubraand FCT
77.946 2009/0803-0805
Surana v Tax Agents’ Boardof New South Wales
[2009] AATA 981; Re Suranaand Tax Agents’ Board ofNew South Wales
77.1003 2009/2404
Syttadel Holdings Pty Ltd vFC of T
[2011] AATA 589; ReSyttadel Holdings Pty Ltdand FCT
84.683 2010/1912
Taneja v FC of T [2009] AATA 773; Re Tanejaand FCT
77.605 2007/5830-5833
Tanti v FC of T [2010] AATA 549; Re Tantiand FCT
79.740 2009/2970
Taxpayer v FC of T [2009] AATA 726; ReTaxpayer and FCT
77.561 2008/1400-1404
Taxpayer v FC of T [2010] AATA 455; ReTaxpayer and FCT
79.510 2009/5295
Taxpayer v FC of T [2010] AATA 497; ReTaxpayer and FCT
76.917 2009/5952-5955
Thorpe v FC of T [2011] AATA 638; Re Thorpeand FCT
84.974 2008/4784-4785,2010/5083-5084
Tingari Village North Pty Ltdv FC of T
[2010] AATA 233; Re TingariVillage North Pty Ltd andFCT
78.693 2008/4646 -4647
Traviati v FC of T [2011] AATA 478; Re Traviatiand FCT
83.981 2007/4451,2007/4452
CONVERSION TABLE AAT CASES ATC to ATR —continued
ATC AAT Case No ATR AAT reference
Trustee for Naidu FamilyTrust v FC of T
[2011] AATA 910; Re Trusteefor Naidu Family Trustand FCT
82.807 2011/0421
Turner v FC of T [2011] AATA 693; Re Turnerand FCT
85.582 2010/3728
Vaughan v FC of T [2011] AATA 758; ReVaughan and FCT
85.608 2011/1227-1228
Vaughan v FC of T [2011] AATA 760; Re Dunnand FCT
85.834 WT200400135
Venturi v FC of T [2011] AATA 588; Re Venturiand FCT
84.905 2010/1378
Victorian HealthcareAssociation Ltd v FC of T
[2010] AATA 473; ReVictorian HealthcareAssociation Ltd and FCT
79.890 2009/2075,2009/2077-9
Waters v FC of T [2010] AATA 846; Re Watersand FCT
80.919 2010/2559-2560
Willersdorf-Greene v FC of T [2009] AATA 649; ReWillersdorf-Greene andFCT
76.688 2008/2147-2149,2008/4832-4834
Willis v FC of T [2010] AATA 420; Re Willisand FCT
79.287 2009/0851
Wynnum Holdings No 1 PtyLtd v FC of T
[2011] AATA 296; ReWynnum Holdings No 1Pty Ltd and FCT
83.444 2008/5986
Yalos Engineering Pty Ltd vFC of T
[2010] AATA 408; Re YalosEngineering Pty Ltd andFCT
79.282 2007/3018,2007/3019
Yip v FC of T [2011] AATA 785; Re Yipand FCT
82.761 2010/0599-0601,2010/0965-0967
CONVERSION TABLE AAT CASES ATC to ATR — continued
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
Taxpayer Last reported at Court app’d to Status
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
Taxpayer Last reported at Court app’d to Status
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
TABLE OF APPEAL CASES — continued
Taxpayer Last reported at Court app’d to Status
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
TABLE OF APPEAL CASES — continued
Taxpayer Last reported at Court app’d to Status
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
TABLE OF APPEAL CASES — continued
Taxpayer Last reported at Court app’d to Status
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
TABLE OF APPEAL CASES — continued
Taxpayer Last reported at Court app’d to Status
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
TABLE OF APPEAL CASES — continued
INDEX OF CASES IN THIS PART
ALLOWABLE DEDUCTIONS
Moneys borrowed by shareholder to on-lend to company — Deductibility of interest onmoneys borrowed — Expectation of gaining or deriving assessable income wherecompany making losses over protracted period — Nexus between expenditure andgaining income not established — Income Tax Assessment Act 1997 (Cth), s 8-1.
[2011] AATA 906Re Knox and FCT ............................................................................................................... 838
ASSESSABLE INCOME
Receipt as fiduciary — Taxpayer received equitable damages award — Award treated asassessable income in his hands — Taxpayer treated award as received in fiduciarycapacity as company director — Existence of fiduciary relationship.
Howard v FCT (No 2) ........................................................................................................ 753
CRIMINAL LAW
Conspiracy to defraud the Commonwealth — Elements of conspiracy under CriminalCode Act 1995 (Cth) — Appellants charged with 2 offences of conspiracy to defraudCommonwealth to take account of change in legislative provisions during course ofconspiracy — Effect of change to legislative regime — Factors relevant to proof ofconspiracy — “Continuing offence” — Physical element — “State of affairs” —Criminal Code Act 1995 (Cth), ss 4.1, 134.5 — Crimes Act 1914 (Cth), ss 29D, 86(1).
Agius v The Queen; Abibadra v The Queen; Jandagi v The Queen; Zerafa v TheQueen ............................................................................................................................. 704
FREEDOM OF INFORMATION
Request for access — Exempt documents — Excluded documents — Application toCommissioner of Taxation for access to documents — Documents relating todiscussions re settlement of matter with taxpayers — ASIC forms not lodged withASIC — Irrelevant documents — Principles applicable to exemptions — Internalworking documents — Access contrary to public interest — Secrecy provisions —Relationship between taxation secrecy and freedom of information provisions —Relevance of company de-registration — Meaning of “disclosure” — Documentsalready available to public — Freedom of Information Act 1982 (Cth), ss 12, 22, 36(1),38 — Taxation Administration Act 1953 (Cth), Sch 1, ss 355-25, 355-30, 355-45,355-50.
[2011] AATA 907Re Pratt Consolidated Holdings Pty Ltd and FCT ........................................................... 931
LAND TAX
Assessments — Re-assessment following error in original assessment — Power to makere-assessment — Relevant considerations — Commissioner mistakenly allowedtaxpayer 50 per cent land tax exemption — Exemption based on mistakeninterpretation of joint venture agreement between taxpayer and government authority asto ownership of joint venture land — Re-assessments issued for several land tax yearsto remedy error — Power of Commissioner to issue re-assessments — Whetheroriginal assessments based on particular interpretation of applicable law — Practice ofCommissioner in respect of assessments of that kind – — Scope of “assessments of thatkind” — Meaning of “investigation” and “investigator” — Whether re-assessmentsinequitable or unconscionable — Land Tax Assessment Act 2002 (WA), s 31(1) —Taxation Administration Act 2003 (WA), ss 11, 16(2), (5).
Re Butler Land Co Pty Ltd and Commissioner of State Revenue .................................... 740
Exemptions — Sale of primary residence and purchase of new primary residence —Criteria for exemption — Taxpayer lived in family home as primary residence —“Purchased” unit in retirement village before sale of first property — Lived in unit asprimary residence — Entitlement to exemption from land tax — Ownership of 2properties at same time — Use of both as primary residence — Acquisition of secondresidence in previous financial year — Acquisition of unit in retirement villageacquisition of licence to occupy only — No entitlement to land for any estate offreehold in possession — Necessity to satisfy all exemption criteria — Land TaxAssessment Act 2002 (WA), s 27, definition of “owner”, cl 1, glossary.
Re O’Brien and Commissioner of State Revenue .............................................................. 726
PARTNERSHIP
Partnership losses — Contributions to partnership — Deduction for losses — Factorsdemonstrating existence of partnership — Taxpayer’s father and stepmother carried onwinemaking business in partnership — Taxpayer claimed he was partnership memberbased on agreement executed many years after purported entry into partnership —Weight attributed to executed agreement — Weight of contemporaneous documentation— Membership of partnership by taxpayer not proved — Deductions in respect ofpartnership disallowed — Income Tax Assessment Act 1936 (Cth), s 92(2) — IncomeTax Assessment Act 1997 (Cth), s 8-1.
[2011] AATA 906Re Knox and FCT ............................................................................................................... 838
PENALTIES AND OFFENCES
Shortfall amount resulting from intentional disregard of taxation law — Recklessness —Failure to take reasonable care — Commissioner imposed penalty at 75 per cent of taxshortfall — Adequacy of instructions for legal advice — Appropriate level of penaltyreduced to failure to take reasonable care — Taxation Administration Act 1953 (Cth),Sch 1, s 284-90, item 1.
Howard v FCT (No 2) ........................................................................................................ 753
Tax shortfall resulting from false or misleading statement — False or misleading statementincorrect claim for tax deductions — Recklessness — Reasonably arguable case —Remission — Taxation Administration Act 1953 (Cth), Sch 1, s 284-75.
[2011] AATA 906Re Knox and FCT ............................................................................................................... 838
INDEX
STAMP DUTY
Dutiable transactions — Exemptions — Composite transactions — Transfer pursuant toconsent order under family law legislation — Transfer from wife to husband where asa result parties hold property in equal shares — Taxpayer received transfer of firsthusband’s 99/200 share in family home — Taxpayer amended original transfer totransfer half of her share received under first transfer to second husband — Liability oftransactions to duty — Exemption for first transaction as transfer under consent order— Liability under second transaction — Calculation of second husband’s share half offirst husband’s share — Duties Act 1997 NSW, ss 67, 68(1).
Re Hannagan and Chief Commissioner of State Revenue ................................................ 733
SUPERANNUATION
Non-complying superannuation funds — Notice of non-compliance by Commissioner forbreach of superannuation supervision requirements — In-house assets rules —Non-arms length dealings — Sole purpose test — Prohibition against providingfinancial assistance to members — Commissioner’s discretion to treat non-complyingfund as complying — Fund lent all of assets to related company — Related companyon-lent assets to members of fund — Breaches of in-house assets rules, sole purposetest, prohibition against assistance to members and non-arms length dealings — Factorsamounting to breaches — Seriousness of breaches weighed against exercise ofdiscretion to treat fund as complying — Superannuation Industry (Supervision) Act1993 (Cth), ss 40, 42A(5)(b), 62, 65, 84, 109.
[2012] AATA 44Re Trustee for the R Ali Superannuation Fund and FCT ................................................. 826
TRUSTS
Non-resident trust estates — Distributions from non-resident trust estates to taxpayer asresident beneficiary — Distribution of capital — Assessability in hands of taxpayer —Calculation of “attribution percentage” of cash distribution — Distribution from corpusof trust estate — Calculation of amount assessable in taxpayer’s hands — Income TaxAssessment Act 1936 (Cth), ss 44, 95, 96B, 96C, 97, 101.
Howard v FCT (No 2) ........................................................................................................ 753
INDEX