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GSTR 2004/7 - Goods and services tax: in the application of items 2 and 3 and paragraph (b) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999: [bull ] when is a 'non-resident' or other 'recipient' of a supply 'not in Australia when the thing supplied is done'? [bull ] when is 'an entity that is not an Australian resident' 'outside Australia when the thing supplied is done'?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fiduciary Ltd v Morningstar Research Pty Ltd	[2004] NSWSC 381; 181 FLR 341; 60 NSWLR 425; 56 ATR 73	Supreme Court of New South Wales	Australia - New South Wales	11 May 2004	AustLII		5
Commonwealth Bank of Australia v White	[1999] VSC 262; [1999] 2 VR 681	Supreme Court of Victoria	Australia - Victoria	29 Jul 1999	AustLII		56
Customs and Excise Commissioners v DFDS A/S (Case C-260/95)	[1997] BVC 279		United Kingdom	circa 1997			4
WH Payne & Co	[1996] BVC 2551		United Kingdom	circa 1996			3
Adams v Cape Industries PLC	[1990] Ch 433; [1991] 1 All ER 929; [1990] BCLC 479; [1990] BCC 786; [1990] 2 WLR 657	Court of Chancery	United Kingdom	circa 1990	LexisNexis / Westlaw		282
Anglo Australian Foods Ltd v Credit Suisse	(1988) 1 ACSR 69		Australia	circa 1988	LexisNexis AU		6
BHP Petroleum Pty Ltd v Oil Basins Ltd	[1985] VicRp 71; [1985] VR 725		Australia - Victoria	3 Apr 1985	AustLII		33
South India Shipping Corporation v Bank of Korea	[1985] 1 WLR 585		United Kingdom	circa 1985	LexisNexis / Westlaw		25
National Commercial Bank v Wimborne	(1979) 11 NSWLR 156		Australia - New South Wales	circa 1979	LexisNexis AU		44
Vogel v R & A Kohnstamm Ltd	[1973] QB 133		United Kingdom	circa 1973	LexisNexis / Westlaw		18
Tesco Supermarkets Ltd v Nattrass	[1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166	House of Lords	United Kingdom	31 Mar 1971	BAILII		599
[1965] 2 All Er 139	[1965] 2 All ER 139		United Kingdom	circa 1965	LexisNexis		4
Sfeir v National Insurance Co of New Zealand Ltd	[1964] 1 Lloyds Rep 330		United Kingdom	circa 1964	Westlaw		2
Waterloo Pastoral Co Ltd v FCT	[1946] HCA 30; (1946) 72 CLR 262; 8 ATD 165; 3 AITR 329	High Court of Australia	Australia - Commonwealth	19 Sep 1946	AustLII		17
North Australian Pastoral Co Ltd v FCT	[1946] HCA 17; (1946) 71 CLR 623; [1946] ALR 341; (1946) 3 AITR 314; 8 ATD 121	High Court of Australia	Australia - Commonwealth	19 Jun 1946	AustLII		27
Koitaki Para Rubber Estates Ltd v FCT	[1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167	High Court of Australia	Australia - Commonwealth	21 Apr 1941	AustLII		457
Holstein	[1936] 2 All ER 1660		United Kingdom	circa 1936	LexisNexis		4
Lalandia	[1932] All ER 391; [1933] P 56		United Kingdom	circa 1932	LexisNexis		4
Littauer Glove Corporation v FW Millington	(1928) 44 TLR 746		United Kingdom	circa 1928	LexisNexis		8
Okura & Co Ltd v Forsbacka Jernverks Aktiebolag	[1914] UKLawRpKQB 4; [1914] 1 KB 715		United Kingdom	20 Jan 1914	CommonLII		38
Thames and Mersey Marine Insurance Co v Societa Di Navigazone A Vapore Del Lloyd Austriaco	[1914-15] All ER 1104		United Kingdom	circa 1914	LexisNexis		3
Actiesselskabet Dampskib Hercules v Grand Trunk Pacific Railway Co	[1911] UKLawRpKQB 164; [1912] 1 KB 222		United Kingdom	7 Nov 1911	CommonLII		21
Saccharin Corporation Ltd v Chemishe Fabrick Von Heyden Aktiengesellschaft	[1911] UKLawRpKQB 111; [1911] 2 KB 516		United Kingdom	25 May 1911	CommonLII		17
Dunlop Pneumatic Tyre Co Ltd v Actien-Gesellschaft Fur Motor Und Motorfahrzeubau Vorm Cudell & Co	[1902] UKLawRpKQB 3; [1902] 1 KB 342; [1900-3] All ER 195; 71 LJKB 284; 86 LT 472	King's Bench	United Kingdom	15 Jan 1902	CommonLII		25
Princesse Cl Mentine	[1896] UKLawRpPro 51; [1897] P 18		United Kingdom	21 Dec 1896	CommonLII		7