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GSTR 2008/D1 - Goods and services tax: registered agricultural managed investment schemes   flag 

[2008] ATODGSTR GSTR2008/D1
Australian Taxation Office
Australia - Commonwealth
27th February, 2008

Legislation Cited

Legislation Name Provision
Constitution
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s19.5
Corporations Act 2001 (Cth) s1, s9, s60, s92, s105, s601ED, s601FA, s601FB, s601FC, s601GA, s601GB
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
GST Regulations (Cth) s2

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Reliance Carpet Co Pty Ltd v FCT [2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117 Federal Court of Australia Australia - Commonwealth 5 Jul 2007 AustLII flag 12
Australand Corporation (Qld) Pty Ltd v Johnson [2007] QSC 13 Supreme Court of Queensland Australia - Queensland 7 Feb 2007 AustLII flag 3
63 TR 2007/8 63 TR 2007/8 circa 2007 1
79 TR 2007/8 79 TR 2007/8 circa 2007 1
1 TR 2007/8 1 TR 2007/8 circa 2007 1
11 TR 2007/8 11 TR 2007/8 circa 2007 1
82 TR 2007/8 82 TR 2007/8 circa 2007 1
Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602 Federal Court of Australia Australia - Commonwealth 20 Dec 2006 AustLII flag 50
Australian Securities and Investments Commission v GDK Financial Solutions Pty Ltd [2006] FCA 1415; (2006) 236 ALR 699; 60 ACSR 447; 24 ACLC 1364 Federal Court of Australia Australia - Commonwealth 2 Nov 2006 AustLII flag 39
Burton v Arcus [2006] WASCA 71; (2006) 200 FLR 1; (2006) 24 ACLC 1059; (2006) 57 ACSR 468; (2006) 32 WAR 366 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 5 May 2006 AustLII flag 17
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
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
Dr Beynon & Partners v Customs and Excise Commissioners [2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794 House of Lords United Kingdom 25 Nov 2004 BAILII flag 57
Puzey v Commissioner of Taxation [2003] FCAFC 197; (2003) 131 FCR 244; (2003) 201 ALR 302; (2003) 53 ATR 614 Federal Court of Australia Australia - Commonwealth 26 Aug 2003 AustLII flag 109
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 20
Marac Finance Ltd v Virtue [1981] 1 NZLR 586 New Zealand circa 1981 LexisNexis flag 59
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

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