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GSTR 2006/8 - Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000   flag 

[2006] ATOGSTR GSTR2006/8
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2005 Measures No. 2) Bill 2005 (Cth)
GST Act (Cth) s1.1, s1.4, s3.5, s5.1, s7.5, s19.5
A New Tax System (Australian Business Number) Act 1999 (Cth) s13, s35, s41
Income Tax Assessment Act 1936 (Cth) s318
Income Tax Assessment Act 1997 (Cth) s1.1, s1.2, s1.4
Public Service Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (2005 Measures No. 2) Act 2005 (Cth)
Tax Laws Amendment (2008 Measures No. 5) Act 2008 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
5 Act 2008 5 Act 2008 United Kingdom circa 2008 flag 7
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
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag 46
Collis v FCT (1996) 33 ATR 438 Australia circa 1996 Legal Online / Westlaw flag 50
Granby Pty Ltd v FCT [1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400 Federal Court of Australia Australia - Commonwealth 28 Apr 1995 AustLII flag 81
Nullagine Investments Pty Ltd v Western Australian Club Inc [1993] HCA 45; (1993) 177 CLR 635; (1993) 116 ALR 26; (1993) 67 ALJR 739 High Court of Australia Australia - Commonwealth 26 Aug 1993 AustLII flag 160
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 64
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 42

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