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GSTR 2006/9 - Goods and services tax: supplies   flag 

[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
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 flag 38
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 flag 41
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 flag 34
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 flag 36
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 flag 93
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 flag 194
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 flag 232
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
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 flag 22
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 flag 1950
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 flag 161
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 flag 410
Berry v FCT [1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262 High Court of Australia Australia - Commonwealth 28 Oct 1953 AustLII flag 60
[2005] Ewca 892 [2005] EWCA 892; [2005] BVC 425 England and Wales Court of Appeal United Kingdom - England and Wales circa 2005 BAILII flag 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 flag 3
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 flag 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 flag 25
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 flag 51
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 flag 1548
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 flag 9
C of IR v Capital Enterprises Ltd (2001) 20 NZTC 17,511 New Zealand circa 2001 CCH New Zealand flag 5
(2001) 46 Atr 242 (2001) 46 ATR 242 Australia circa 2001 Legal Online / Westlaw flag 14
St Hubert's Island Pty Ltd v Commissioner of Taxation (Cth) 6 ATR 183 Australia circa 1999 Legal Online / Westlaw flag 3
Marac Finance Ltd v Virtue [1981] 1 NZLR 586 New Zealand circa 1981 LexisNexis flag 59
C & E Commrs v Oliver [1980] 1 All ER 353 United Kingdom circa 1980 LexisNexis flag 10
Carlton Lodge Club Ltd v C & E Commrs [1974] 3 All ER 798 United Kingdom circa 1974 LexisNexis flag 5
Brown v Davis and Galbraith [1972] 3 All ER 31 United Kingdom circa 1972 LexisNexis flag 5
Facchini v Bryson (1952) 1 TLR 1386 United Kingdom circa 1952 LexisNexis flag 43
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 flag 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 flag 12
Customs and Excise Commissioners v Reed Personnel Services Ltd [1995] BVC 222 United Kingdom circa 1995 flag 7
[2001] BVC 4046 [2001] BVC 4046 United Kingdom circa 2001 flag 3
Parker Hale Ltd v Customs and Excise Commissioners [2000] BVC 167 United Kingdom circa 2000 flag 2
[2000] BVC 103 [2000] BVC 103 United Kingdom circa 2000 flag 3
Lange v Finanzamt Furstenfeldbruck [1993] ECR 1-4677 Europe circa 1993 flag 3
Tolsma v Inspecteur der Omzetbelasting Leeuwarden [1994] BVC 117 United Kingdom circa 1994 flag 4
Customs and Excise Commissioners v Wellington Private Hospital Ltd [1997] BVC 251 United Kingdom circa 1997 flag 7
Town & County Factors Ltd v Customs & Excise Commissioners [2002] BVC 645 United Kingdom circa 2002 flag 6
[2001] BVC 4139 [2001] BVC 4139 United Kingdom circa 2001 flag 3
[1996] BVC 2383 [1996] BVC 2383 United Kingdom circa 1996 flag 3
Eastbourne Town Radio Cars Association v Commissioners of Customs and Excise [2001] BVC 271 United Kingdom circa 2001 flag 3
(1988) 4 BVC 205 (1988) 4 BVC 205 United Kingdom circa 1988 flag 3
(1989) 4 BVC 216 (1989) 4 BVC 216 United Kingdom circa 1989 flag 3
Customs & Excise Commissioners [1996] BVC 359 United Kingdom circa 1996 flag 4
P & O European Ferries Ltd [1992] BVC 955 United Kingdom circa 1992 flag 3

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