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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
Case No WT 94/68	(1995) 31 ATR 1264		Australia	circa 1995	Legal Online / Westlaw		9
Urdd Gobaith Cymru v Commissioner of Customs and Excise	[1997] V & DR 273		United Kingdom	circa 1997			10

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