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GSTR 2009/3 - Goods and services tax: cancellation fees    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
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		50
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd	[2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682	Federal Court of Australia	Australia - Commonwealth	10 Jul 2006	AustLII		41
Saga Holidays Ltd v Commissioner of Taxation	[2005] FCA 1892; (2005) 149 FCR 41; 61 ATR 384	Federal Court of Australia	Australia - Commonwealth	22 Dec 2005	AustLII		29
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		84
AMEV-UDC Finance Ltd v Austin	[1986] HCA 63; (1986) 162 CLR 170; 68 ALR 185; 60 ALJR 741	High Court of Australia	Australia - Commonwealth	4 Nov 1986	AustLII		245
[2007] 3 CMLR 1003	[2007] 3 CMLR 1003		Europe	circa 2007			11
[1997] BVC 2370	[1997] BVC 2370		United Kingdom	circa 1997			3
Town & County Factors Ltd v Customs & Excise Commissioners	[2002] BVC 645		United Kingdom	circa 2002			6
Bridge v Campbell Discount Co Ltd	[1962] AC 600; [1962] 1 All ER 385; [1962] 2 WLR 439		United Kingdom	circa 1962	LexisNexis / Westlaw		137