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GSTR 2005/6 - Goods and services tax: the scope of subsection 38-190(3) and its application to supplies of things (other than goods or real property) made to non-residents that are GST-free under item 2 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
Customs and Excise Commissioners	[2004] EWCA Civ 559; [2004] BVC 485	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 May 2004	BAILII		17
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
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
Customs and Excise Commissioners v British Telecommunications PLC	[1999] UKHL 3; [1999] 3 All ER 961; [1999] 1 WLR 1376	House of Lords	United Kingdom	1 Jul 1999	BAILII		30
Customs and Excise Commissioners v Plantiflor Ltd	[1999] BVC 37		United Kingdom	circa 1999			3
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
(1995) 17 NZTC 12,325	(1995) 17 NZTC 12,325		New Zealand	circa 1995	CCH New Zealand		10
Fieldhouse v Commissioner of Taxation	[1989] FCA 397; (1989) 25 FCR 187; (1989) 90 ALR 1; (1989) 20 ATR 1299	Federal Court of Australia	Australia - Commonwealth	27 Sep 1989	AustLII		63
Stocks & Parkes Investments Pty Ltd v The Minister	(1971) 25 LGRA 243; [1971] 1 NSWLR 932		Australia - New South Wales	circa 1971	LexisNexis AU		11
Ginty v Belmont Building Supplies Ltd	[1959] 1 All ER 414		United Kingdom	circa 1959	LexisNexis		30
Norris v Syndi Manufacturing Co Ltd	[1952] 1 All ER 935		United Kingdom	circa 1952	LexisNexis		4
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		849
Finch v Telegraph Construction and Maintenance Co Ltd	[1949] 1 All ER 452		United Kingdom	circa 1949	LexisNexis		4
Milburn v Shire of Glenelg	[1939] VicLawRp 48; [1940] VLR 1; [1940] ALR 14		Australia - Victoria	14 Sep 1939	AustLII		4
Spillers & Bakers Ltd v Great Western Railway Co (Association of Private Owners of Railway Rolling Stock, Interveners)	[1910] UKLawRpKQB 177; [1911] 1 KB 386		United Kingdom	28 Nov 1910	CommonLII		5