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GSTR 2000/21 - Goods and services tax: the margin scheme for supplies of real property held prior to 1 July 2000   flag 

[2000] ATOGSTR 21
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s4
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s3.5, s7.5, s19.5
A New Tax System (Goods and Services Tax) Transition Act 1999 (Cth) s19
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (2005 Measures No. 2) Act 2005 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
FCT v Kurts Development Ltd (1998) 86 FCR 337; (1998) 39 ATR 493 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 12
Collis v FCT (1996) 33 ATR 438 Australia circa 1996 Legal Online / Westlaw flag 50
Granby Pty Ltd v FCT [1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400 Federal Court of Australia Australia - Commonwealth 28 Apr 1995 AustLII flag 81
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 64
Barnsdale v FCT [1988] ATR 1352 Australia circa 1988 Legal Online / Westlaw flag 2
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 42

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