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

[2004] ATOGSTR GSTR2004/4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Civil Law (Property) Act 2006 (ACT) s205
GST Act (Cth) s1.1, s4.5, s19.5
A New Tax System (Australian Business Number) Act 1999 (Cth)
Corporations Act 2001 (Cth) s1, s190, s195
Income Tax Assessment Act 1997 (Cth) s1.7
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) s1
Conveyancing Act 1919 (NSW) s12
Law of Property Act 2000 (NT) s182
Property Law Act 1974 (Qld) s199, s200
Law of Property Act 1936 (SA) s15
Conveyancing and Law of Property Act 1884 (Tas) s86
Property Law Act 1958 (Vic) s134
Property Law Act 1969 (WA) s20

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Fitz-Gibbon v Inspector General in Bankruptcy [2000] FCA 1677; (2001) 180 ALR 475 Federal Court of Australia Australia - Commonwealth 24 Nov 2000 AustLII flag 15
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 flag 22
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 flag 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 flag 27
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 flag 38
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 flag 194
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 flag 238
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 flag 94
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 flag 304
Vallance v R [1961] HCA 42; (1961) 108 CLR 56; 35 ALJR 182 High Court of Australia Australia - Commonwealth 31 Jul 1961 AustLII flag 280
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 flag 180

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