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GSTR 2005/D6 - Goods and services tax: determining the extent of creditable purpose for providers of financial supplies   flag 

[2005] ATODGSTR GSTR2005/D6
Australian Taxation Office
Australia - Commonwealth
19th October, 2005

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s2.5, s5.1, s19.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) s5, s10, s11, s13, s15, s25
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Life Insurance Act 1995 (Cth) s5, s11, s20, s30, s80
Taxation Administration Act 1953 (Cth) s1, s5, s9, s10, s11, s15, s70
Tax Laws Amendment (Small Business Measures) Act 2004 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Tooheys Ltd v Commissioner of Stamp Duties (NSW) [1961] HCA 35; (1961) 105 CLR 602; [1962] ALR 195; 35 ALJR 109 High Court of Australia Australia - Commonwealth 13 Jun 1961 AustLII flag 154
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
Ronpibon Tin NL & Tong Kah Compound NL v FCT (1949) 78 CLR 48; [1949] ALR 785 Australia - Commonwealth circa 1949 Legal Online / Westlaw flag 13
BHP Billiton Petroleum Pty Ltd v Chief Executive Officer of Customs [2003] FCAFC 61; (2003) 129 FCR 31; 52 ATR 491; 37 AAR 81; [2003] ALMD 6149 Federal Court of Australia Australia - Commonwealth 7 Apr 2003 AustLII flag 9
Commissioner of Inland Revenue v BNZ Investment Advisory Services Ltd HC Wellington AP178/93 [1994] NZHC 1066; (1994) 16 NZTC 11,111; (1994) 18 TRNZ 569 High Court of New Zealand New Zealand 15 Mar 1994 NZLII flag 8
(1949) 23 Australian Law Journal 139 (1949) 23 Australian Law Journal 139 Australian Law Journal Australia circa 1949 Legal Online flag 6

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