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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
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
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
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
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
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
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
Owen v Elliott (Inspector of Taxes) [1990] Ch 786; [1990] 3 WLR 133 Court of Chancery United Kingdom circa 1990 LexisNexis / Westlaw flag 11
Isherwood v Butler Pollnow Pty Ltd (1986) 6 NSWLR 363 Australia - New South Wales circa 1986 LexisNexis AU flag 122
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
Denman College v Commissioners of Customs and Excise [1998] V & DR 399 United Kingdom circa 1998 flag 4

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