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GSTR 2001/D2 - Goods and Services Tax: when is a 'supply of a going concern' GST-free?    

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
(1990) 12 NZTC 2,556	(1990) 12 NZTC 2,556		New Zealand	circa 1990	CCH New Zealand		7
Belton v Commissioner of Inland Revenue HC Auckland M412/97	[1997] NZHC 1241; (1997) 18 NZTC 13,403	High Court of New Zealand	New Zealand	23 Sep 1997	NZLII		4
Commissioner of Taxation v Murry	[1998] HCA 42; (1998) 155 ALR 67; (1998) 39 ATR 129; (1998) 72 ALJR 1065; (1998) 193 CLR 605	High Court of Australia	Australia - Commonwealth	16 Jun 1998	AustLII		80
FCT v Murry	(1998) 193 CLR 605; (1998) 39 ATR 129		Australia - Commonwealth	circa 1998	Legal Online / Westlaw		174
Inland Revenue Commissioners v Muller & Co ’ s Margarine Ltd	[1901] UKLawRpAC 20; [1901] AC 217		United Kingdom	20 May 1901	CommonLII		272
Kenmir Ltd v Frizzell	[1968] 1 All ER 414; [1968] 1 WLR 329		United Kingdom	circa 1968	LexisNexis		49
Marbut Gunnersen Industries Pty Ltd v Commissioner of Taxation (Cth); Commissioner of Taxation (Cth) v Monaro Sawmills Pty Ltd	[1982] FCA 65; 60 FLR 241; 40 ALR 427; (1982) 12 ATR 926	Federal Court of Australia	Australia - Commonwealth	4 May 1982	AustLII		6
Nokes v Doncaster Amalgamated Collieries Ltd	[1940] AC 1014; [1940] 3 All ER 549		United Kingdom	circa 1940	LexisNexis / Westlaw		260
Peverill v Meir	(1990) 95 ALR 401		Australia	circa 1990	LexisNexis AU		11
Pine v Cir	(1998) 18 NZTC 13,570		New Zealand	circa 1998	CCH New Zealand		8