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GSTR 2003/9 - Goods and Services Tax: financial acquisitions threshold   flag 

[2003] ATOGSTR GSTR2003/9
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s19.5
Banking Act 1959 (Cth)
Corporations Act 2001 (Cth) s5, s9, s10, s11, s15, s48, s49, s50, s189
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth) s54, s55
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Hatfield v Health Insurance Commission [1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131 Federal Court of Australia Australia - Commonwealth 27 Aug 1987 AustLII flag 112
Ballarat Brewing Co Ltd v FCT [1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151 High Court of Australia Australia - Commonwealth 3 Jul 1951 AustLII flag 41
Mercantile Mutual Insurance (Workers' Compensation) Ltd v Commissioner of Taxation (Cth) (1998) 39 ATR 467 Australia circa 1998 Legal Online / Westlaw flag 3
Australia & New Zealand Banking Group Ltd v FCT (1994) 48 FCR 268; 119 ALR 727; (1994) 27 ATR 559; (1994) 8 ANZ Insurance Cases 61-206 Federal Court of Australia Australia circa 1994 Legal Online / Westlaw flag 34
Australian Telecommunications Commission v Krieg Enterprises Pty Ltd (1976) 14 SASR 303; (1976) 27 FLR 400 Supreme Court of South Australia Australia - South Australia circa 1976 Legal Online / Westlaw flag 74
Sun Insurance Office v Clarke [1911-13] All ER 495; [1912] AC 443 United Kingdom circa 1911 LexisNexis flag 5
[1912] AC 443 [1912] AC 443 United Kingdom circa 1912 LexisNexis / Westlaw flag 38
6 Tax Cas 57 6 Tax Cas 57 United Kingdom flag 3

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