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 2007/1 - Goods and services tax: when retirement village premises include communal facilities for use by the residents of the premises   flag 

[2007] ATOGSTR 1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Aged Care Act 1997 (Cth)
Acts Interpretation Act 1901 (Cth) s1, s15AA, s38
GST Act (Cth) s2.5, s19.5
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (Retirement Villages) Act 2004 (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
Sterling Guardian Pty Ltd v FCT [2005] FCA 1166; (2005) 220 ALR 550; (2005) 60 ATR 502; [2005] ALMD 8602 Federal Court of Australia Australia - Commonwealth 24 Aug 2005 AustLII flag 32
Zig Inge Retirement Villages [2000] VCAT 2330 Victorian Civil and Administrative Tribunal Australia - Victoria 30 Nov 2000 AustLII flag 7
[2000] BVC 2095 [2000] BVC 2095 United Kingdom circa 2000 flag 3
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
Commissioner of Taxation v Mount Isa Mines Ltd (1990) 21 ATR 159 Australia circa 1990 Legal Online / Westlaw flag 4
Tourapark Pty Ltd v FCT [1982] HCA 18; (1982) 149 CLR 176; (1981-82) 40 ALR 465; (1982) 12 ATR 842; 56 ALJR 316; 82 ATC 4,105 High Court of Australia Australia - Commonwealth 23 Apr 1982 AustLII flag 35

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