GSTR 2005/D8 - Goods and services tax: making supplies and analysing multi-party arrangements

[2005] ATODGSTR GSTR2005/D8

Australian Taxation Office

Australia - Commonwealth

21st December, 2005

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s1.2, s2.5, s3.1, s4.5, s5.1, s5.5, s7.5, s15.1, s19.5, s38.5, s50.1
Copyright Act 1968 (Cth)
Patents Act 1990 (Cth)	s9, s10, s11
Taxation Administration Act 1953 (Cth)
Adoption Act 1976	s1, s2, s5
Value Added Tax Act 1994

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
R v Kelly (Edward)	[1999] UKHL 4; [2000] QB 198; [1999] 2 All ER 13; [1999] 2 WLR 1100; [1999] BVC 96	House of Lords	United Kingdom	11 Feb 1999	BAILII	1548
Secretary, Department of Health and Community Services v JWB and SMB	[1992] HCA 15; (1992) 175 CLR 218; [1992] FLC 92-293; (1992) 106 ALR 385; (1992) 15 Fam LR 392; 66 ALJR 300	High Court of Australia	Australia - Commonwealth	6 May 1992	AustLII	783
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII	410
Re Porter; Re Transport Workers Union of Australia	[1989] FCA 226; (1989) 34 IR 179	Federal Court of Australia	Australia - Commonwealth	23 Jun 1989	AustLII	161
Hough v Ah Sam	[1912] HCA 78; 138 CLR 210; 52 ALJR 367	High Court of Australia	Australia - Commonwealth	8 Nov 1912	AustLII	121
Hope v RCA Photophone of Australia Pty Ltd	[1937] HCA 90; (1937) 59 CLR 348	High Court of Australia	Australia - Commonwealth	14 Dec 1937	AustLII	87
Marac Finance Ltd v Virtue	[1981] 1 NZLR 586		New Zealand	circa 1981	LexisNexis	59
Customs and Excise Commissioners v Bedrow Group PLC	[1999] 2 All ER 1; [1999] 1 WLR 408; [2000] BVC 2207		United Kingdom	circa 2000	BAILII	51
Facchini v Bryson	(1952) 1 TLR 1386		United Kingdom	circa 1952	LexisNexis	43
(1978) 8 Atr 452	(1978) 8 ATR 452		Australia	circa 1978	Legal Online / Westlaw	33
Customs and Excise Commissioners v Plantiflor Ltd	[2002] UKHL 33; [2002] All ER (D) 365; [2002] BVC 572; [2002] STI 1093; [2002] BTC 5413; [2002] 1 WLR 2287	House of Lords	United Kingdom	25 Jul 2002	BAILII	25
Shaw v Director of Housing of Tasmania	[2001] TASSC 2; (2001) 159 FLR 322; (2001) 10 Tas R 1; (2001) 46 ATR 213	Supreme Court of Tasmania	Australia - Tasmania	8 Feb 2001	AustLII	22
C of IR v New Zealand Refining Co Ltd	[1997] NZCA 332; (1997) 18 NZTC 13,187	Court of Appeal of New Zealand	New Zealand	16 Apr 1997	NZLII	21
Turakina Maori Girls College Board of Trustees v Commissioner of Inland Revenue CA35/92	[1992] NZCA 589; (1992) 17 TRNZ 433; (1993) 15 NZTC 10,032	Court of Appeal of New Zealand	New Zealand	11 Dec 1992	NZLII	12
Wilson & Horton Ltd v C of IR	(1995) 17 NZTC 12,325		New Zealand	circa 1995	CCH New Zealand	10
C & E Commrs v Oliver	[1980] 1 All ER 353		United Kingdom	circa 1980	LexisNexis	10
Trustees of the Nell Gwynn House Maintenance Fund v Commissioners of Customs and Excise	[1998] UKHL 50; [1999] 1 All ER 385; [1999] 1 WLR 174	House of Lords	United Kingdom	15 Dec 1998	BAILII	9
Coles Supermarkets Pty Ltd v Westley Nominees Pty Ltd	[2005] FCA 839; 60 ATR 52	Federal Court of Australia	Australia - Commonwealth	22 Jun 2005	AustLII	7
Customs and Excise Commissioners v Wellington Private Hospital Ltd	[1997] BVC 251		United Kingdom	circa 1997		7
Customs and Excise Commissioners v Reed Personnel Services Ltd	[1995] BVC 222		United Kingdom	circa 1995		7
Town & County Factors Ltd v Customs & Excise Commissioners	[2002] BVC 645		United Kingdom	circa 2002		6
(2001) 20 NZTC 17,511	(2001) 20 NZTC 17,511		New Zealand	circa 2001	CCH New Zealand	5
Agrardienste GmbH & Co KG v Finanzamt Calau	[1998] BVC 70		United Kingdom	circa 1998		5
Mohr v Finanzamt Bad Segeberg	[1996] BVC 293		United Kingdom	circa 1996		5
Suzuki New Zealand Ltd v Commissioner of Inland Revenue (CIR)	[2001] NZCA 144; (2001) 20 NZTC 17,096	Court of Appeal of New Zealand	New Zealand	7 May 2001	NZLII	4
Customs & Excise Commissioners	[1996] BVC 359		United Kingdom	circa 1996		4
Tolsma v Inspecteur der Omzetbelasting Leeuwarden	[1994] BVC 117		United Kingdom	circa 1994		4
[2005] Ewca 892	[2005] EWCA 892; [2005] BVC 425	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2005	BAILII	3
Customs and Excise Commissioners	[2005] EWCA 102; [2005] BVC 156	England and Wales Court of Appeal	United Kingdom - England and Wales	circa 2005	BAILII	3
Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise	[2001] BVC 271		United Kingdom	circa 2001		3
[2001] BVC 4139	[2001] BVC 4139		United Kingdom	circa 2001		3
[2001] BVC 4046	[2001] BVC 4046		United Kingdom	circa 2001		3
[2000] BVC 103	[2000] BVC 103		United Kingdom	circa 2000		3
[1996] BVC 2383	[1996] BVC 2383		United Kingdom	circa 1996		3
Lange v Finanzamt Furstenfeldbruck	[1993] ECR 1-4677		Europe	circa 1993		3
P & O European Ferries Ltd	[1992] BVC 955		United Kingdom	circa 1992		3
(1989) 4 BVC 216	(1989) 4 BVC 216		United Kingdom	circa 1989		3
(1988) 4 BVC 205	(1988) 4 BVC 205		United Kingdom	circa 1988		3
Ashfield District Council v Customs and Excise Commissioners	[2002] BVC 212		United Kingdom	circa 2002		1
Parker Hale Ltd v C & E Commrs	[2002] BVC 167		United Kingdom	circa 2002		1
Trustees of the Nell Gwynn House Maintenance Fund v Customs and Excise Commissioners	[1995] BVC 8		United Kingdom	circa 1995		1
(1989) 4 BVC 740	(1989) 4 BVC 740		United Kingdom	circa 1989		1
Customs and Excise Commissioners v Oliver	(1979) 1 BVC 314		United Kingdom	circa 1979		1

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