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GSTR 2003/D6 - Goods and services tax: Assignment of income streams including under a securitisation arrangement    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII		304
Vallance v R	[1961] HCA 42; (1961) 108 CLR 56; 35 ALJR 182	High Court of Australia	Australia - Commonwealth	31 Jul 1961	AustLII		280
Olsson v Dyson	[1969] HCA 3; (1969) 120 CLR 365; [1969] ALR 443; (1969) 43 ALJR 77	High Court of Australia	Australia - Commonwealth	28 Feb 1969	AustLII		238
Tailby v Official Receiver	[1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75		United Kingdom	30 Jul 1888	CommonLII		180
Shepherd v FCT	[1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739	High Court of Australia	Australia - Commonwealth	17 Dec 1965	AustLII		94
Booth v FCT	[1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40	High Court of Australia	Australia - Commonwealth	16 Dec 1987	AustLII		38
Pyramid Building Society (in liq) v Terry	[1997] HCA 48; (1997) 189 CLR 176; (1997) 148 ALR 174; (1997) 71 ALJR 1491; (1997) 16 Leg Rep 2	High Court of Australia	Australia - Commonwealth	25 Sep 1997	AustLII		27
DPP v Turner	[1974] AC 357; [1973] 3 All ER 124; [1973] 3 WLR 352		United Kingdom	circa 1974	LexisNexis / Westlaw		24
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII		22
P3 and NE Day	1 Page 37		United Kingdom	circa 1997			16
161 Trustee 162	161 Trustee 162		United Kingdom	circa 1997			1
50 FC 48	50 FC 48	Federal Court of Canada	Canada	circa 1997	CanLII		1