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Marana Holdings Pty Ltd v FCT 1

Federal Court of Australia

Australia - Commonwealth

15th March, 2004

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
GSTR 2004/D5 - Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises	[2004] ATODGSTR GSTR2004/D5	Australian Taxation Office	Australia - Commonwealth	4 Aug 2004	AustLII

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s7.5
Judiciary Act 1903 (Cth)	s39B, s1, s195
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Gibb v FCT	[1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363	High Court of Australia	Australia - Commonwealth	29 Nov 1966	AustLII		158
Urdd Gobaith Cymru v Commissioner of Customs and Excise	[1997] V & DR 273		United Kingdom	circa 1997			10
Case No WT 94/68	(1995) 31 ATR 1264		Australia	circa 1995	Legal Online / Westlaw		9

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