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GSTR 2004/2 - Goods and services tax: What is a joint venture for GST purposes?   flag 

[2004] ATOGSTR 2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Partnership Act 1963 (ACT)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Trade Practices Act 1974 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) s4J
Partnership Act 1891 (Qld)
Partnership Act 1891 (SA)
Partnership Act 1891 (Tas)
Partnership Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Transurban City Link Ltd v Commissioner of Taxation [2004] FCA 40; (2004) 135 FCR 356; 204 ALR 548; 54 ATR 750 Federal Court of Australia Australia - Commonwealth 2 Feb 2004 AustLII flag 5
[2003] BVC 4 [2003] BVC 4 United Kingdom circa 2003 flag 2
Newman v Commissioner of Inland Revenue [2000] 3 NZLR 227 New Zealand circa 2000 LexisNexis flag 2
ARM Constructions Pty Ltd v Commissioner of Taxation (Cth) (1987) 19 ATR 337 Australia circa 1987 Legal Online / Westlaw flag 10
United Dominions Corporation Ltd v Brian Pty Ltd [1985] HCA 49; (1985) 157 CLR 1; (1985) 60 ALR 741; (1985) 59 ALJR 676 High Court of Australia Australia - Commonwealth 1 Aug 1985 AustLII flag 522
Webster v McIntosh [1980] FCA 128; (1980) 32 ALR 603; (1980) 49 FLR 317; 3 A Crim R 455; (1980) 32 ALJR 24 Federal Court of Australia Australia - Commonwealth 6 Nov 1980 AustLII flag 125
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd [1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217 High Court of Australia Australia - Commonwealth 5 Jun 1974 AustLII flag 173
Pursell v Newberry [1968] HCA 45; 118 CLR 381; 42 ALJR 148 High Court of Australia Australia - Commonwealth 1 Aug 1968 AustLII flag 6

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