GSTR 2006/9 - Goods and services tax: supplies

[2006] ATOGSTR 9

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s2.5, s3.1, s15.1, s19.5
Copyright Act 1968 (Cth)
Home and Community Care Act 1985 (Cth)	s1, s2
Income Tax Assessment Act 1936 (Cth)
Patents Act 1990 (Cth)	s9, s10, s80
Taxation Administration Act 1953 (Cth)
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (Cth)
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)
Land Acquisition (Just Terms Compensation) Act 1991 (NSW)
Value Added Tax Act 1994
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
CIC Insurance Ltd v Bankstown Football Club Ltd	[1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1997	AustLII	1950
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
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
R v Lavender	[2005] HCA 37; (2005) 222 CLR 67; (2005) 218 ALR 521; (2005) 79 ALJR 1337; (2005) 155 A Crim R 458; (2005) 43 MVR 1	High Court of Australia	Australia - Commonwealth	4 Aug 2005	AustLII	232
Stevens v Kabushiki Kaisha Sony Computer Entertainment	[2005] HCA 58; (2005) 224 CLR 193; (2005) 221 ALR 448; (2005) 79 ALJR 1850; 65 IPR 513; [2005] AIPC 92-140	High Court of Australia	Australia - Commonwealth	6 Oct 2005	AustLII	194
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
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	141
Stingel v Clark	[2006] HCA 37; (2006) 226 CLR 442; (2006) 228 ALR 229; (2006) 80 ALJR 1339; [2006] Aust Torts Reports 81-852	High Court of Australia	Australia - Commonwealth	circa 2006	AustLII	93
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII	60
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
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd	[2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682	Federal Court of Australia	Australia - Commonwealth	10 Jul 2006	AustLII	41
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474	High Court of Australia	Australia - Commonwealth	circa 2014	AustLII	38
Sterling Guardian Pty Ltd v Commissioner of Taxation	[2006] FCAFC 12; (2006) 149 FCR 255; 228 ALR 712; [2007] ALMD 1419; (2006) 62 ATR 119	Federal Court of Australia	Australia - Commonwealth	21 Feb 2006	AustLII	36
ACT Visiting Medical Officers Association v Australian Industrial Relations Commission	[2006] FCAFC 109; (2006) 232 ALR 69; (2006) 153 IR 228	Federal Court of Australia	Australia - Commonwealth	4 Jul 2006	AustLII	34
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
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
(2001) 46 Atr 242	(2001) 46 ATR 242		Australia	circa 2001	Legal Online / Westlaw	14
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
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
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
C of IR v Capital Enterprises Ltd	(2001) 20 NZTC 17,511		New Zealand	circa 2001	CCH New Zealand	5
Carlton Lodge Club Ltd v C & E Commrs	[1974] 3 All ER 798		United Kingdom	circa 1974	LexisNexis	5
Brown v Davis and Galbraith	[1972] 3 All ER 31		United Kingdom	circa 1972	LexisNexis	5
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
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
[2005] Ewca 892	[2005] EWCA 892; [2005] BVC 425	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 4046	[2001] BVC 4046		United Kingdom	circa 2001		3
[2001] BVC 4139	[2001] BVC 4139		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
St Hubert's Island Pty Ltd v Commissioner of Taxation (Cth)	6 ATR 183		Australia	circa 1999	Legal Online / Westlaw	3
Parker Hale Ltd v Customs and Excise Commissioners	[2000] BVC 167		United Kingdom	circa 2000		2

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