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GSTD 2004/4 - Goods and services tax: can consideration for a supply be provided or received without transferring money (such as where the parties only make book entries recording their agreement that the supply is paid for)?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Harmony & Montague Tin & Copper Mining Co, Re (Spargo's Case)	[1873] UKLawRpCh 12; (1873) LR 8 Ch 407; [1861-73] All ER 261; (1873) 8 LRCh App 407	Court of Chancery	United Kingdom	25 Jan 1873	CommonLII		107
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
Repatriation Commission v Bushell	[1991] FCA 185; (1991) 29 FCR 93; (1991) 99 ALR 479; (1991) 13 AAR 176; (1991) 23 ALD 13; 21 ATR 1606	Federal Court of Australia	Australia - Commonwealth	3 May 1991	AustLII		78
Manzi v Smith	[1975] HCA 35; (1975) 132 CLR 671; (1975) 7 ALR 685; (1975) 49 ALJR 376	High Court of Australia	Australia - Commonwealth	5 Sep 1975	AustLII		71
FCT v Steeves Agnew & Co (Vic) Pty Ltd	[1951] HCA 26; (1951) 82 CLR 408; [1952] ALR 29; (1951) 9 ATD 259	High Court of Australia	Australia - Commonwealth	1 Jun 1951	AustLII		49
Whim Creek Consolidated NL v Commissioner of Taxation (Cth)	[1977] FCA 19; (1977) 31 FLR 146; (1977) 17 ALR 421; 8 ATR 154	Federal Court of Australia	Australia - Commonwealth	16 Nov 1977	AustLII		26
Lend Lease Corporation Ltd v FCT	(1990) 95 ALR 427; (1990) 21 ATR 402		Australia	circa 1990	LexisNexis AU		20
FCT v P Iori & Sons Pty Ltd	[1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201	Federal Court of Australia	Australia - Commonwealth	4 Sep 1987	AustLII		18