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GSTR 2005/D7 - Goods and services tax: determining the extent of creditable purpose for claiming input tax credits and for making adjustments for changes in extent of creditable purpose   flag 

[2005] ATODGSTR GSTR2005/D7
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, s4.5, s5.1, s5.5, s7.5, s13.1, s19.5
A New Tax System (Australian Business Number) Act 1999 (Cth) s11, s15
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth) s1, s5, s9, s10, s11, s15, s17
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
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
John v FCT [1989] HCA 5; (1989) 166 CLR 417; (1989) 83 ALR 606; (1989) 20 ATR 1; (1989) 63 ALJR 166; [1989] ACL 36017 High Court of Australia Australia - Commonwealth circa 1989 AustLII flag 331
FCT v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 34 ALR 263; 11 ATR 657; 55 ALJR 340 High Court of Australia Australia - Commonwealth 1 Apr 1981 AustLII flag 97
FCT v Hatchett [1971] HCA 47; (1971) 125 CLR 494; (1971) 45 ALJR 565; 2 ATR 557 High Court of Australia Australia - Commonwealth 22 Oct 1971 AustLII flag 127
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
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
(1949) 23 Australian Law Journal 139 (1949) 23 Australian Law Journal 139 Australian Law Journal Australia circa 1949 Legal Online flag 6
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

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