GSTR 2003/7 - Goods and Services Tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?

[2003] ATOGSTR GSTR2003/7

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax Act) 1999 (Cth)	s2.5, s19.5
Taxation Administration Act 1953 (Cth)
Indirect Tax Legislation Amendment Act 2000 (Cth)
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioners of Customs and Excise v Sinclair Collis Ltd	[2001] UKHL 30; [2001] All ER (D) 29; [2001] STI 893; [2001] BVC 378; [2001] BTC 5284	House of Lords	United Kingdom	7 Jun 2001	BAILII	19
[2001] BVC 93	[2001] BVC 93		United Kingdom	circa 2001		3
[1999] BVC 306	[1999] BVC 306		United Kingdom	circa 1999		13
Customs and Excise Commissioners v Sinclair Collis Ltd	[1998] BVC 335		United Kingdom	circa 1998		3
[1998] BVC 2197	[1998] BVC 2197		United Kingdom	circa 1998		2
[1998] BVC 2320	[1998] BVC 2320		United Kingdom	circa 1998		3
Malololailai Interval Holidays NZ Ltd v CIR	(1997) 18 NZTC 13,137		New Zealand	circa 1997	CCH New Zealand	5
[1996] BVC 2905	[1996] BVC 2905		United Kingdom	circa 1996		2
[1996] BVC 2289	[1996] BVC 2289		United Kingdom	circa 1996		3
Wilson & Horton Ltd v Commissioner of Inland Revenue HC Auckland M1025/92	[1994] NZHC 1543; [1994] 3 NZLR 232; (1994) 18 TRNZ 792; (1994) 16 NZTC 11,221	High Court of New Zealand	New Zealand	17 Jun 1994	NZLII	6
Auckland Regional Authority v Commissioner of Inland Revenue HC Auckland M1072/91	[1994] NZHC 1173; (1994) 16 NZTC 11,080; (1994) 18 TRNZ 559	High Court of New Zealand	New Zealand	8 Mar 1994	NZLII	2
Burswood Management Ltd v Attorney-General (Cth)	[1990] FCA 203; (1990) 23 FCR 144; (1990) 94 ALR 220; [1990] ATPR 41-032; (1990) 20 ALD 357	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII	104
Commissioner of Taxation v Faywin Investments Pty Ltd	(1990) 22 FCR 461; (1990) 93 ALR 241; (1990) 21 ATR 256	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw	20
Unity Farm Holiday Centre Ltd	(1988) 3 BVC 695		United Kingdom	circa 1988		3
Business Enterprises (UK) LTD v Customs and Excise Comrs	(1988) 3 BVC 854		United Kingdom	circa 1988		3
(1979) 1 BVC 1103	(1979) 1 BVC 1103		United Kingdom	circa 1979		3
(1978) 1 BVC 1091	(1978) 1 BVC 1091		United Kingdom	circa 1978		3
Hurlingham Club) v C E Commrs	(1976) 1 BVC 80		United Kingdom	circa 1976		3
(1975) 1 BVC 1	(1975) 1 BVC 1		United Kingdom	circa 1975		2
(1975) 1 BVC 1032	(1975) 1 BVC 1032		United Kingdom	circa 1975		3
National Provincial Bank Ltd v Ainsworth	[1965] UKHL 1; [1965] AC 1175; [1965] 2 All ER 472; [1965] 3 WLR 1	House of Lords	United Kingdom	13 May 1965	BAILII	224
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII	60
2 BVC 2197	2 BVC 2197		United Kingdom	circa 1994		2

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