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GSTR 2003/D7 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999

[2003] ATODGSTR GSTR2003/D7

Australian Taxation Office

Australia - Commonwealth

19th December, 2003

Legislation Cited

Legislation Name	Provision
Constitution
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s19.5, s35.5
Corporations Act (Cth)	s5, s9, s190
Taxation Administration Act 1953 (Cth)
Trade Marks Act 1995 (Cth)	s5, s9, s58
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (Cth)	s25

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Fieldhouse v Commissioner of Taxation	[1989] FCA 397; (1989) 25 FCR 187; (1989) 90 ALR 1; (1989) 20 ATR 1299	Federal Court of Australia	Australia - Commonwealth	27 Sep 1989	AustLII		63
R v Kelly (Edward)	[1999] UKHL 4; [2000] QB 198; [1999] 2 All ER 13; [1999] 2 WLR 1100; [1999] BVC 96	House of Lords	United Kingdom	11 Feb 1999	BAILII		1548
2 US 234	2 US 234	United States Supreme Court	United States	circa 1999	Westlaw		1
Milburn v Shire of Glenelg	[1939] VicLawRp 48; [1940] VLR 1; [1940] ALR 14		Australia - Victoria	14 Sep 1939	AustLII		4
Ormiston Charitable Trust v Commissioners of Customs and Excise	[1996] BVC 2		United Kingdom	circa 1996			1
Customs and Excise Commissioners v Bedrow Group PLC	[1999] 2 All ER 1; [1999] 1 WLR 408; [2000] BVC 2207		United Kingdom	circa 2000	BAILII		51
Customs & Excise Commissioners	[1996] BVC 359		United Kingdom	circa 1996			4
Ginty v Belmont Building Supplies Ltd	[1959] 1 All ER 414		United Kingdom	circa 1959	LexisNexis		30
Spillers & Bakers Ltd v Great Western Railway Co (Association of Private Owners of Railway Rolling Stock, Interveners)	[1910] UKLawRpKQB 177; [1911] 1 KB 386		United Kingdom	28 Nov 1910	CommonLII		5
Norris v Syndi Manufacturing Co Ltd	[1952] 1 All ER 935		United Kingdom	circa 1952	LexisNexis		4
Wilson & Horton v Commissioner of Inland Revenue	(1995) 17 NZTC 12,325		New Zealand	circa 1995	CCH New Zealand		10
Stocks & Parkes Investments Pty Ltd v The Minister	(1971) 25 LGRA 243; [1971] 1 NSWLR 932		Australia - New South Wales	circa 1971	LexisNexis AU		11
Finch v Telegraph Construction and Maintenance Co Ltd	[1949] 1 All ER 452		United Kingdom	circa 1949	LexisNexis		4
Customs and Excise Commissioners v Plantiflor Ltd	[1999] BVC 37		United Kingdom	circa 1999			3

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