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Vidler v FCT   flag  8

[2009] AATA 395; [2009] ATC 10-093; (2009) 72 ATR 832
Administrative Appeals Tribunal
Australia
1st June, 2009

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
GSTD 2013/1 - Goods and services tax: when a payment for a supply fails, is a failed payment fee charged by the supplier consideration for a supply? [2013] ATOGSTD GSTD2013/1 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
GSTD 2013/1 - Goods and services tax: when a payment for a supply fails, is a failed payment fee charged by the supplier consideration for a supply? [2013] ATOGSTD 1 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
GSTR 2012/D2 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATODGSTR GSTR2012/D2 Australian Taxation Office Australia - Commonwealth 29 Feb 2012 AustLII flag
GSTR 2012/2 - Goods and services tax: financial assistance payments [2012] ATOGSTR 2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR GSTR2012/4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis [2012] ATOGSTR 4 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2012/2 - Goods and services tax: financial assistance payments [2012] ATOGSTR GSTR2012/2 Australian Taxation Office Australia - Commonwealth circa 2012 AustLII flag
GSTR 2011/D4 - Goods and services tax: financial assistance payments [2011] ATODGSTR GSTR2011/D4 Australian Taxation Office Australia - Commonwealth 2 Nov 2011 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s7.5, s19.5
Taxation Administration Act 1953 (Cth)
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (Cth)
Tax Laws Amendment (2006 Measures No 3) Act 2006 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Owen v Elliott (Inspector of Taxes) [1990] Ch 786; [1990] 3 WLR 133 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 11
South Steyne Hotel Pty Ltd v FCT [2009] FCA 13; (2009) 71 ATR 228; [2009] ATC 20-090 Federal Court of Australia Australia - Commonwealth 16 Jan 2009 AustLII flag 19
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
Marana Holdings Pty Ltd v Commissioner of Taxation [2004] FCAFC 307; (2004) 141 FCR 299; (2004) 214 ALR 190; (2004) 57 ATR 521 Federal Court of Australia Australia - Commonwealth 25 Nov 2004 AustLII flag 46
Claremont Petroleum NL v Cummings [1992] FCA 446; (1992) 110 ALR 239; (1992) 9 ACSR 1; (1992) 10 ACLC 1685 Federal Court of Australia Australia - Commonwealth 11 Sep 1992 AustLII flag 84
Burswood Management Ltd v Attorney-General (Cth) [1990] FCA 203; (1990) 23 FCR 144; (1990) 94 ALR 220; [1990] ATPR 41-032; (1990) 20 ALD 357 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 104
Our Town FM Pty Ltd v Australian Broadcasting Tribunal [1987] FCA 301; (1987) 16 FCR 465; 77 ALR 577; 13 ALD 740 Federal Court of Australia Australia - Commonwealth 4 Sep 1987 AustLII flag 236
Hatfield v Health Insurance Commission [1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131 Federal Court of Australia Australia - Commonwealth 27 Aug 1987 AustLII flag 113
Commissioner of Taxation v Reliance Carpet Co Pty Ltd [2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 84
South-West Forest Defence Foundation (No 2) v Department of Conservation & Land Management (No 2) [1998] HCA 35; (1998) 194 CLR 355; (1998) 154 ALR 411; (1998) 72 ALJR 1008; (1998) 101 LGERA 114; (1998) 10 Leg Rep 26 High Court of Australia Australia - Commonwealth 20 May 1998 AustLII flag 5348
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 1948
DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) [1982] HCA 14; (1982) 149 CLR 431; 40 ALR 1; 56 ALJR 287; (1982) 12 ATR 874 High Court of Australia Australia - Commonwealth 21 Apr 1982 AustLII flag 181
FCT v Sidney Williams (Holdings) Ltd [1957] HCA 1; (1957) 100 CLR 95; [1958] ALR 108; 11 ATD 368; 32 ALJR 123; 7 AITR 126 High Court of Australia Australia - Commonwealth circa 1957 AustLII flag 27
Commissioner for Railways (NSW) v Agalianos [1955] HCA 27; (1955) 92 CLR 390 High Court of Australia Australia - Commonwealth 9 Jun 1955 AustLII flag 435
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
Urdd Gobaith Cymru v Commissioner of Customs and Excise [1997] V & DR 273 United Kingdom circa 1997 flag 10
3 Act 2006 3 Act 2006 United Kingdom circa 2006 flag 1
Isherwood v Butler Pollnow Pty Ltd (1986) 6 NSWLR 363 Australia - New South Wales circa 1986 LexisNexis AU flag 122
Denman College v Commissioners of Customs and Excise [1998] V & DR 399 United Kingdom circa 1998 flag 4

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