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GSTR 2002/6 - Goods and Services Tax: Exports of goods, items 1 to 4A of the table in subsection 38-185(1) of the A New Tax System (Goods and Services Tax) Act 1999   flag 

[2002] ATOGSTR 6
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s1, s2B, s10, s15B, s19, s20, s29, s36
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s2.5, s19.5, s35.5
Customs Act 1901 (Cth) s5, s5C, s25, s113, s114, s119D, s168
Taxation Administration Act 1953 (Cth)
Export Market Development Grants Act 1974 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Smith v Balzary (1976-77) 14 ALR 681 Australia circa 1976 LexisNexis AU flag 10
Chaudhri v Commissioner of Taxation [2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126 Federal Court of Australia Australia - Commonwealth 15 May 2001 AustLII flag 29
Companhia Votorantum de Celulose e Papel v Anti-Dumping Authority (1996) 71 FCR 80; (1996) 141 ALR 297 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 4
Australian Trade Commission v Goodman Fielder Industries Ltd [1992] FCA 307; (1992) 36 FCR 517; 15 AAR 498 Federal Court of Australia Australia - Commonwealth 30 Jun 1992 AustLII flag 31
Inland Revenue Commissioner (NZ) v International Importing Ltd [1972] NZLR 1095 New Zealand circa 1972 LexisNexis flag 31
Commonwealth v Sterling Nicholas Duty Free Pty Ltd [1972] HCA 19; (1972) 126 CLR 297; [1972-73] ALR 23; (1972) 46 ALJR 241 High Court of Australia Australia - Commonwealth 29 Feb 1972 AustLII flag 125
(1972) 3 Atr 173 (1972) 3 ATR 173 Australia circa 1972 Legal Online / Westlaw flag 4
Henty v Bainbridge-Hawker (1963) 36 ALJR 354 Australia circa 1963 flag 11
Camelo v Britten (1820) 4 B & Ald 184; 106 ER 906 Kings Bench United Kingdom circa 1820 flag 5
105 Er 906 105 ER 906 United Kingdom circa 1972 CommonLII flag 3
Companhia Votorantim de Cellulose e Papel v Anti-Dumping Authority 42 ALD 7 Australia LexisNexis AU flag 3

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