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



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



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


2008/3493 ........................................... [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


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


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


2009/5308 ........................................... [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


2009/6010 ........................................... [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


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


2010/2462 ........................................... [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



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


2010/4239-4240.................................. [2011] AATA 567; Re Park and FCT ............... 84.672

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


2010/4695, 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


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


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


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


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


85.791 AT2003/23-27

Case 12/2011 [2011] AATA 682; ReApplicant and FCT

85.561 2009/0062-63


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


80.885 2009/2965

Case 4/2011 [2011] AATA 298; ReRetirement Village Co andFCT

83.757 2010/2821


83.788 2010/3649,2010/3650

CONVERSION TABLE AAT CASES ATC to ATR —continued


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


84.192 2008/3027-3030


81.864 2010/3311-3317


83.986 2010/5287


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


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



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



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



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



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


79.510 2009/5295


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



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


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

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.


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.


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