Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

GSTR 2001/3 - Goods and Services Tax: GST and how it applies to supplies of fringe benefits

[2001] ATOGSTR 3

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s1.1, s1.3, s3.5, s4.1, s7.1, s7.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth)
Fringe Benefits Tax Assessment Act 1986 (Cth)	s1, s9, s10, s20, s25, s40, s70, s75, s111, s136
Income Tax Assessment Act 1936 (Cth)	s1, s6, s65
Income Tax Assessment Act 1997 (Cth)
Retirement Savings Accounts Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s5

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Julius Fillibeck Sohne GmbH & Co KG v Finanzamt Neustadt (Case C-258-95)	[1998] BVC 206		United Kingdom	circa 1998			2
Roads and Traffic Authority of NSW v FCT	[1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76	Federal Court of Australia	Australia - Commonwealth	5 Jul 1993	AustLII		95
[1992] BVC 694	[1992] BVC 694		United Kingdom	circa 1992			2

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback