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

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Commissioner of Taxation v Mount Isa Mines Ltd	(1990) 21 ATR 159		Australia	circa 1990	Legal Online / Westlaw		4
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		32
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
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
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		35
Zig Inge Retirement Villages	[2000] VCAT 2330	Victorian Civil and Administrative Tribunal	Australia - Victoria	30 Nov 2000	AustLII		7
[2000] BVC 2095	[2000] BVC 2095		United Kingdom	circa 2000			3