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GSTR 2000/6 - Goods and Services Tax: special credit for sales tax paid on alcoholic beverages

[2000] ATOGSTR 6

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth)	s15A
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)
Customs Act 1901 (Cth)	s69
Excise Act 1901 (Cth)	s61C
Taxation Administration Act 1953 (Cth)
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 (Cth)	s3
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
All States Frozen Foods Pty Ltd v Commissioner of Taxation	(1990) 21 FCR 457; 92 ALR 511; (1990) 20 ATR 1874	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw		17
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd	[1985] HCA 44; (1985) 157 CLR 277; 59 ALR 688; (1985) 16 ATR 567; (1985) 59 ALJR 615	High Court of Australia	Australia - Commonwealth	11 Jul 1985	AustLII		54
Farnsworth v FCT	[1949] HCA 27; (1949) 78 CLR 504; [1949] ALR 619; (1949) 9 ATD 33; 4 AITR 258	High Court of Australia	Australia - Commonwealth	4 Aug 1949	AustLII		77

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