Harland as Trustee for the PCS Global Discretionary Trust v Commissioner of Taxation 5

[2013] AATA 930

Administrative Appeals Tribunal

Australia

20th December, 2013

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Sharratt and Commissioner of Taxation	[2015] AATA 293	Administrative Appeals Tribunal	Australia	1 May 2015	AustLII
Anor and Commissioner of Taxation	[2015] AATA 247	Administrative Appeals Tribunal	Australia	24 Apr 2015	AustLII
Pty Ltd and Commissioner of Taxation	[2014] AATA 365	Administrative Appeals Tribunal	Australia	10 Jun 2014	AustLII
Dotrac Pty Ltd and Commissioner of Taxation	[2014] AATA 336	Administrative Appeals Tribunal	Australia	29 May 2014	AustLII	1
Confidential and Commissioner of Taxation	[2014] AATA 32	Administrative Appeals Tribunal	Australia	24 Jan 2014	AustLII	2

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment (Self Assessment) Bill (Cth)
Administrative Appeals Tribunal Act 1975 (Cth)	s1, s25, s27, s29, s30, s32, s33, s35, s37, s41, s43
Acts Interpretation Act 1901 (Cth)	s2, s13, s23
A New Tax System (Goods and Services Tax) (Cth)	s1.1, s2.20, s2.25, s3.1, s3.5, s7.5, s19.5
A New Tax System (Australian Business Number) Act 1999 (Cth)	s1, s5, s7, s9, s10, s15, s26
A New Tax System (Wine Equalisation Tax) Act (Cth)
Crimes Act 1914 (Cth)	s4AA, s20
Corporations Act 2001 (Cth)	s119, s129, s601AD
Competition and Consumer Act 2010 (Cth)	s4, s14, s47
Excise Act (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Migration Act 1958 (Cth)	s20
Taxation Administration Act 1953 (Cth)	s3A, s3AA, s5, s8A, s8K, s14ZL, s14ZY, s14ZZ, s14ZZK, s14ZZN
Tax Agent Services Act 2009 (Cth)
Federal Court Rules (Cth)	s20, s40
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Re The Trustee for the Confidential Trust and Commissioner of Taxation	[2013] AATA 682; 61 AAR 215; 92 ATR 730; (2013) 138 ALD 409	Administrative Appeals Tribunal	Australia	24 Sep 2013	AustLII	12
Ap Group Ltd v FCT	[2013] FCAFC 105; (2013) 214 FCR 301; [2013] ATC 20-417; (2013) 92 ATR 629	Federal Court of Australia	Australia - Commonwealth	18 Sep 2013	AustLII	21
Mathieson Family Trust and Commissioner of Taxation	[2013] AATA 496	Administrative Appeals Tribunal	Australia	15 Jul 2013	AustLII	1
Pampered Paws Connection Pty Ltd v Pets Paradise Franchising (Qld) Pty Ltd (No 10)	[2012] FCA 25	Federal Court of Australia	Australia - Commonwealth	27 Jan 2012	AustLII	5
Commissioner of Taxation v Multiflex Pty Ltd	[2011] FCAFC 142; (2011) 197 FCR 580; (2011) 284 ALR 279; (2011) 82 ATR 153; (2011) 125 ALD 8	Federal Court of Australia	Australia - Commonwealth	11 Nov 2011	AustLII	17
Aurora Developments Pty Ltd v FCT (No 2)	[2011] FCA 1090; (2011) 196 FCR 457; (2011) 83 ATR 363; [2011] ATC 20-280	Federal Court of Australia	Australia - Commonwealth	23 Sep 2011	AustLII	37
Multiflex Pty Ltd v The Commissioner of Taxation	[2011] FCA 789	Federal Court of Australia	Australia - Commonwealth	13 Jul 2011	AustLII	2
Pang v Bydand Holdings Pty Ltd	[2010] NSWCA 175	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	1 Jul 2010	AustLII	7
Leasing Centre (Aust) Pty Ltd v Rollpress Proplate Group Pty Ltd	[2010] NSWSC 282	Supreme Court of New South Wales	Australia - New South Wales	16 Apr 2010	AustLII	5
Australian Competition and Consumer Commission (ACCC) v Bill Express Ltd	[2009] FCA 1022; (2009) 180 FCR 105; (2009) 259 ALR 483	Federal Court of Australia	Australia - Commonwealth	14 Sep 2009	AustLII	6
Pearson v Deputy Commissioner of Taxation	[2009] FCA 558; (2009) 74 ATR 437	Federal Court of Australia	Australia - Commonwealth	27 May 2009	AustLII	10
Tasman Capital Pty Ltd v Sinclair	[2008] NSWCA 248; (2008) 75 NSWLR 1	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	5 Oct 2008	AustLII	60
Kennedy v Administrative Appeals Tribunal	[2008] FCAFC 124; (2008) 168 FCR 566; 249 ALR 87; [2008] ATC 20-037; 103 ALD 238; 48 AAR 500; 73 ATR 276	Federal Court of Australia	Australia - Commonwealth	4 Jul 2008	AustLII	52
Vu v Commissioner of Taxation	[2006] FCA 889; (2006) 63 ATR 341	Federal Court of Australia	Australia - Commonwealth	12 Jul 2006	AustLII	28
Weyers v FCT	[2006] FCA 818; (2006) 63 ATR 268	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII	31
Mr Archibald Dixon ATF the Dixon Holdsworth Superannuation Fund and Commissioner of Taxation	[2006] AATA 130; (2006) 62 ATR 1001	Administrative Appeals Tribunal	Australia	17 Feb 2006	AustLII	10
Arrow Pearl Co Pty Ltd and Commissioner of Taxation	[2005] AATA 340; 59 ATR 1011	Administrative Appeals Tribunal	Australia	18 Apr 2005	AustLII	9
Taxpayer and Commissioner of Taxation	[2004] AATA 1304; 58 ATR 1172	Administrative Appeals Tribunal	Australia	7 Dec 2004	AustLII	11
Hart v Commissioner of Taxation	[2003] FCAFC 105; (2003) 131 FCR 203; (2003) 53 ATR 371	Federal Court of Australia	Australia - Commonwealth	1 Aug 2003	AustLII	105
McDermott Industries (Aust) Pty Ltd v FCT	[2003] FCA 139; (2003) 52 ATR 42	Federal Court of Australia	Australia - Commonwealth	31 Mar 2003	AustLII	3
Kajewski v FCT	[2003] FCA 258; (2003) 52 ATR 455	Federal Court of Australia	Australia - Commonwealth	26 Mar 2003	AustLII	21
Jones and Commissioner of Taxation	[2003] AATA 84; (2003) 52 ATR 1063	Administrative Appeals Tribunal	Australia	31 Jan 2003	AustLII	18
Riordan v Australian Sports Drug Agency	[2002] FCA 858; (2002) 120 FCR 424; 69 ALD 344; 35 AAR 262	Federal Court of Australia	Australia - Commonwealth	5 Jul 2002	AustLII	7
John R Keith Pty Ltd v Multiplex Constructions (NSW) Pty Ltd	[2002] NSWSC 43	Supreme Court of New South Wales	Australia - New South Wales	14 Feb 2002	AustLII	20
Krampel Newman Partners Pty Ltd v Commissioner of Taxation	[2001] FCA 976; 113 FCR 306; 47 ATR 526	Federal Court of Australia	Australia - Commonwealth	26 Jul 2001	AustLII	5
BRK (Bris) Pty Ltd v Commissioner of Taxation	[2001] FCA 164; (2001) 46 ATR 347	Federal Court of Australia	Australia - Commonwealth	2 Mar 2001	AustLII	107
Minister for Immigration & Multicultural Affairs v Yusuf	[2001] HCA 30; (2001) 180 ALR 1; (2001) 62 ALD 225; (2001) 75 ALJR 1105; (2001) 22 Leg Rep 2; (2001) 206 CLR 323	High Court of Australia	Australia - Commonwealth	circa 2001	AustLII	1846
Anaconda Nickel Ltd v Tarmoola Australia Pty Ltd	[2000] WASCA 27; (2000) 22 WAR 101	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	17 Feb 2000	AustLII	144
Thiess Contractors Pty Ltd v Placer (Granny Smith) Pty Ltd	[1999] WASC 1046	Supreme Court of Western Australia	Australia - Western Australia	16 Apr 1999	AustLII	3
Revlon Manufacturing Ltd v Commissioner of Taxation	(1995) 63 FCR 535; 134 ALR 23; (1995) 32 ATR 48	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw	20
Minister for Immigration, Local Government and Ethnic Affairs v Dela Cruz	[1992] FCA 71; (1992) 34 FCR 348; 110 ALR 367; 26 ALD 663	Federal Court of Australia	Australia - Commonwealth	28 Feb 1992	AustLII	98
Galea v FCT	[1990] FCA 456; 21 ATR 1108; (1990) 90 ATC 5,060	Federal Court of Australia	Australia - Commonwealth	22 Nov 1990	AustLII	18
FCT v Dalco	[1990] HCA 3; (1990) 168 CLR 614; 90 ALR 341; 20 ATR 1370; 64 ALJR 166	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII	454
Terrex Resources NL v Magnet Petroleum Pty Ltd	(1988) 1 WAR 144; (1988) 98 FLR 328		Australia - Western Australia	circa 1988	LexisNexis AU	55
Beaton v McDivitt	(1987) 13 NSWLR 162		Australia - New South Wales	circa 1987	LexisNexis AU	51
GR Securities Pty Ltd v Baulkham Hills Private Hospital Pty Ltd	(1986) 40 NSWLR 631		Australia - New South Wales	circa 1986	LexisNexis AU	302
Minister for Aboriginal Affairs v Peko-Wallsend Ltd	[1986] HCA 40; (1986) 162 CLR 24; (1986) 66 ALR 299; (1986) 60 ALJR 560; (1986) 10 ALN N109; [1986] CA 40	High Court of Australia	Australia - Commonwealth	circa 1986	AustLII	5534
Baulkham Hills Private Hospital Pty Ltd v GR Securities Pty Ltd	(1986) 40 NSWLR 622		Australia - New South Wales	circa 1986	LexisNexis AU	333
Alexandra Private Geriatric Hospital Pty Ltd v Blewett	[1984] FCA 223; (1984) 2 FCR 368; 56 ALR 265	Federal Court of Australia	Australia - Commonwealth	10 Aug 1984	AustLII	77
Peco Arts Inc v Hazlitt Gallery Ltd	[1983] 3 All ER 193; [1983] 1 WLR 1315		United Kingdom	circa 1983	LexisNexis	56
Peco Arts Inc v Hazlitt Gallery Ltd	[1983] 2 All ER 193		United Kingdom	circa 1983	LexisNexis	1
SWB Family Credit Union Ltd v Parramatta Tourist Services Pty Ltd	[1980] FCA 125; (1980) 32 ALR 365; (1980) 48 FLR 445; [1981] TPRS 31319	Federal Court of Australia	Australia - Commonwealth	31 Oct 1980	AustLII	31
McCormack v FCT	[1979] HCA 18; (1979) 143 CLR 284; 23 ALR 583; 9 ATR 610; 53 ALJR 436; 79 ATC 4,111	High Court of Australia	Australia - Commonwealth	5 Apr 1979	AustLII	243
Re Ku-Ring-Gai Co-operative Building Society (No 12) Ltd	[1978] FCA 50; (1978) 36 FLR 134; (1978) 22 ALR 621; [1978] ATPR 40-094	Federal Court of Australia	Australia - Commonwealth	18 Dec 1978	AustLII	289
Ansett Transport Industries (Operations) Pty Ltd v Commonwealth	[1977] HCA 71; (1977) 139 CLR 54; 17 ALR 513; (1978) 52 ALJR 254	High Court of Australia	Australia - Commonwealth	23 Dec 1977	AustLII	356
Sherritt Gordon Mines Ltd v FCT	[1977] VicRp 42; [1977] VR 342; (1976) 10 ALR 441; 6 ATR 344		Australia - Victoria	29 Jun 1976	AustLII	102
Gauci v FCT	[1975] HCA 54; (1975) 135 CLR 81; 8 ALR 155; (1975) 50 ALJR 358; 5 ATR 672; 34 LGRA 321	High Court of Australia	Australia - Commonwealth	10 Dec 1975	AustLII	249
Shawinigan Ltd v Vokins & Co Ltd	[1961] 3 All ER 396; [1961] 1 WLR 1206; [1961] 2 Lloyds Rep 153		United Kingdom	circa 1961	LexisNexis	40
Clayton v Heffron	[1960] HCA 92; (1960) 105 CLR 214; [1961] ALR 368; 34 ALJR 378	High Court of Australia	Australia - Commonwealth	15 Dec 1960	AustLII	163
White v Elmdene Estates Ltd	[1960] AC 528; [1960] 1 QB 1; [1960] 1 All ER 306		United Kingdom	circa 1960	LexisNexis / Westlaw	33
McAndrew v FCT	[1956] HCA 62; (1956) 98 CLR 263; [1956] ALR 1008; 30 ALJR 464; 11 ATD 131	High Court of Australia	Australia - Commonwealth	15 Oct 1956	AustLII	205
Masters v Cameron	[1954] HCA 72; (1954) 91 CLR 353; 91 ALR 353; (1954) 28 ALJR 438	High Court of Australia	Australia - Commonwealth	30 Nov 1954	AustLII	1378
Australian Woollen Mills Pty Ltd v The Commonwealth	[1954] HCA 20; (1954) 92 CLR 424; [1954] ALR 453; (1954) 28 ALJR 94	High Court of Australia	Australia - Commonwealth	4 May 1954	AustLII	220
Reed (Albert E) and Co Ltd v London and Rochester Trading Co Ltd	[1954] 2 Lloyds Rep 463		United Kingdom	circa 1954	Westlaw	22
Bolton v Stone	[1951] UKHL 2; [1951] AC 850; [1951] 1 All ER 1078; [1951] 1 TLR 977	House of Lords	United Kingdom	10 May 1951	BAILII	176
Perry v Ellis	[1946] SAStRp 26; [1946] SASR 282		Australia - South Australia	26 Sep 1946	AustLII	4
Bakewell v Deputy FCT (SA)	[1937] HCA 11; (1937) 58 CLR 743; [1937] ALR 173	High Court of Australia	Australia - Commonwealth	23 Mar 1937	AustLII	56
Commissioner of Stamp Duties (NSW) v Permanent Trustee Co of NSW Ltd	[1933] HCA 27; (1933) 49 CLR 293; [1933] ALR 277	High Court of Australia	Australia - Commonwealth	15 May 1933	AustLII	7
Sinclair, Scott & Co v Naughton	[1929] HCA 34; (1929) 43 CLR 310; 35 ALR 336	High Court of Australia	Australia - Commonwealth	7 Nov 1929	AustLII	301
Toohey v Gunther	[1928] HCA 19; (1928) 41 CLR 181; 35 ALR 62	High Court of Australia	Australia - Commonwealth	8 Aug 1928	AustLII	34
Harvey v Edwards, Dunlop & Co Ltd	[1927] HCA 13; (1927) 39 CLR 302	High Court of Australia	Australia - Commonwealth	13 Apr 1927	AustLII	35
Dunlop Pneumatic Tyre Co Ltd v Selfridge & Co Ltd	[1915] UKHL 1; [1915] AC 847	House of Lords	United Kingdom	circa 1915	BAILII	170
Barnett v Eastma'n	(1898) 67 LJQB 517		United Kingdom	circa 1898		3
Master in Equity of Supreme Court of Victoria v Pearson	[1896] UKLawRpAC 60; [1897] AC 214		United Kingdom	9 Dec 1896	CommonLII	3
John Shaw and Richard Jeffery,-Appellants; James Jeffery-Respondent	[1860] EngR 888; (1860) 13 Moore PC 432; 15 ER 162	Privy Council	United Kingdom	circa 1860	CommonLII	7
Reliance Finance Corporation Pty Ltd v FCT	87 FLR 305; (1987) 18 ATR 224		Australia		Legal Online / Westlaw	10
Taxation, Commissioner of (Cth) v Turner	73 FLR 24; (1984) 15 ATR 379		Australia		Legal Online / Westlaw	12
5 QB 671	5 QB 671		United Kingdom		LexisNexis / Westlaw	28
1 Ch 411	1 Ch 411	Court of Chancery	United Kingdom		LexisNexis / Westlaw	4

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