LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

GSTR 2006/3 - Goods and services tax: determining the extent of creditable purpose for providers of financial supplies   flag 

[2006] ATOGSTR GSTR2006/3
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, s5.1, s19.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) s5, s10, s11, s13, s15, s25
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Life Insurance Act 1995 (Cth) s80
Taxation Administration Act 1953 (Cth) s1, s5, s9, s10, s11, s13, s15
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (Cth)
Tax Laws Amendment (Small Business Measures) Act 2004 (Cth)
GST Regulations (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
BHP Billiton Petroleum Pty Ltd v Chief Executive Officer of Customs [2003] FCAFC 61; (2003) 129 FCR 31; 52 ATR 491; 37 AAR 81; [2003] ALMD 6149 Federal Court of Australia Australia - Commonwealth 7 Apr 2003 AustLII flag 9
Tooheys Ltd v Commissioner of Stamp Duties (NSW) [1961] HCA 35; (1961) 105 CLR 602; [1962] ALR 195; 35 ALJR 109 High Court of Australia Australia - Commonwealth 13 Jun 1961 AustLII flag 154
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 flag 849
(1949) 23 Australian Law Journal 139 (1949) 23 Australian Law Journal 139 Australian Law Journal Australia circa 1949 Legal Online flag 6
Ronpibon Tin NL & Tong Kah Compound NL v FCT (1949) 78 CLR 48; [1949] ALR 785 Australia - Commonwealth circa 1949 Legal Online / Westlaw flag 13

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback