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GSTR 2004/4 - Goods and services tax: assignment of payment streams including under a typical securitisation arrangement    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Norman v FCT	[1963] HCA 21; (1963) 109 CLR 9; [1964] ALR 131; 37 ALJR 49; 13 ATD 13; 9 AITR 85	High Court of Australia	Australia - Commonwealth	25 Jul 1963	AustLII		304
Vallance v R	[1961] HCA 42; (1961) 108 CLR 56; 35 ALJR 182	High Court of Australia	Australia - Commonwealth	31 Jul 1961	AustLII		280
Olsson v Dyson	[1969] HCA 3; (1969) 120 CLR 365; [1969] ALR 443; (1969) 43 ALJR 77	High Court of Australia	Australia - Commonwealth	28 Feb 1969	AustLII		238
FCT v Everett	[1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196	High Court of Australia	Australia - Commonwealth	27 Feb 1980	AustLII		194
Tailby v Official Receiver	[1888] UKLawRpAC 40; (1888) 13 AC 523; [1886-90] All ER 486; 58 LJQB 75		United Kingdom	30 Jul 1888	CommonLII		180
Shepherd v FCT	[1965] HCA 70; (1965) 113 CLR 385; [1966] ALR 969; 39 ALJR 351; 14 ATD 127; (1965) 9 AITR 739	High Court of Australia	Australia - Commonwealth	17 Dec 1965	AustLII		94
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474	High Court of Australia	Australia - Commonwealth	circa 2014	AustLII		38
Booth v FCT	[1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40	High Court of Australia	Australia - Commonwealth	16 Dec 1987	AustLII		38
Pyramid Building Society (in liq) v Terry	[1997] HCA 48; (1997) 189 CLR 176; (1997) 148 ALR 174; (1997) 71 ALJR 1491; (1997) 16 Leg Rep 2	High Court of Australia	Australia - Commonwealth	25 Sep 1997	AustLII		27
FCT v Everett	[1978] FCA 39; (1978) 21 ALR 625; (1978) 38 FLR 26; (1978) 9 ATR 211	Federal Court of Australia	Australia - Commonwealth	26 Oct 1978	AustLII		22
Fitz-Gibbon v Inspector General in Bankruptcy	[2000] FCA 1677; (2001) 180 ALR 475	Federal Court of Australia	Australia - Commonwealth	24 Nov 2000	AustLII		15