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GSTR 2006/2 - Goods and services tax: deposits held as security for the performance of an obligation   flag 

[2006] ATOGSTR 2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s99.5, s99.10
Taxation Administration Act 1953 (Cth)
Sale of Land Act 1962 (Vic) s27, s29

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Re Reliance Carpet Co Pty Ltd and FCT [2006] AATA 486; (2006) 63 ATR 1001; [2006] ANZ Conv R 340; [2006] Q Conv R 54-653 Administrative Appeals Tribunal Australia 5 Jun 2006 AustLII flag 4
Saga Holidays Ltd v Commissioner of Taxation [2005] FCA 1892; (2005) 149 FCR 41; 61 ATR 384 Federal Court of Australia Australia - Commonwealth 22 Dec 2005 AustLII flag 29
(2001) 46 Atr 242 (2001) 46 ATR 242 Australia circa 2001 Legal Online / Westlaw flag 14
Workers Trust & Merchant Bank Ltd v Dojap Investments Ltd [1993] UKPC 7; [1993] AC 573; [1993] 2 All ER 370; [1993] 2 WLR 702; [1994] ANZ Conv R 145 Privy Council United Kingdom 22 Feb 1993 BAILII flag 111
Haines v Bendall [1991] HCA 15; (1991) 172 CLR 60; (1991) 99 ALR 385; (1991) 65 ALJR 349; [1991] Aust Torts Reports 81-097 High Court of Australia Australia - Commonwealth 1 May 1991 AustLII flag 444
Moor Lane Video v The Commissioners of Customs and Excise (1990) 5 BVC 757; 2 VATTR 59 United Kingdom circa 1990 flag 2
Brien v Dwyer [1978] HCA 50; (1978) 141 CLR 378; 22 ALR 485; 53 ALJR 123 High Court of Australia Australia - Commonwealth 14 Dec 1978 AustLII flag 114
Reid Motors Ltd v Wood [1978] 1 NZLR 319 New Zealand circa 1978 LexisNexis flag 9
Sorrell v Finch [1977] AC 728; [1976] 2 All ER 371 United Kingdom circa 1977 LexisNexis / Westlaw flag 41
Linggi Plantations Ltd v Jagatheesan [1972] 1 MLJ 89 Malaysia circa 1972 LexisNexis flag 40
NLS Pty Ltd v Hughes [1966] HCA 63; (1966) 120 CLR 583; (1966) 13 LGRA 211; (1966) 40 ALJR 292 High Court of Australia Australia - Commonwealth 14 Oct 1966 AustLII flag 34
Coates v Sarich [1964] WAR 2 Australia - Western Australia circa 1964 LexisNexis AU flag 25
Hoobin (decd), Re [1957] VicRp 49; [1957] VR 341; [1957] ALR 932 Australia - Victoria 13 Mar 1957 AustLII flag 20
Stockloser v Johnson [1954] 1 QB 476; [1954] 1 All ER 630 United Kingdom circa 1954 LexisNexis / Westlaw flag 64
McDonald v Dennys Lascelles Ltd [1933] HCA 25; (1933) 48 CLR 457; 39 ALR 381 High Court of Australia Australia - Commonwealth 15 May 1933 AustLII flag 625
Boucaut Bay Co Ltd (In Liquidation) v The Commonwealth [1927] HCA 59; (1927) 40 CLR 98; 33 ALR 415 High Court of Australia Australia - Commonwealth 26 Oct 1927 AustLII flag 76
Mayson v Clouet [1924] AC 980; 131 LT 645 United Kingdom circa 1924 LexisNexis / Westlaw flag 59
Soper v Arnold [1889] UKLawRpAC 35; (1889) 14 AC 429 United Kingdom 30 Jul 1889 CommonLII flag 45
Levy's Trusts, In re [1885] UKLawRpCh 188; 30 Ch D 119 Court of Chancery United Kingdom 9 Jul 1885 CommonLII flag 13
Howe v Smith [1884] UKLawRpCh 142; (1884) 27 Ch D 89 United Kingdom 29 May 1884 CommonLII flag 177

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