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GSTR 2009/4 - Goods and services tax: new residential premises and adjustments for changes in extent of creditable purpose

[2009] ATOGSTR 4

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s1.1, s3.5, s5.5, s7.5
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Re GXCX and FCT	[2009] AATA 569; (2009) 73 ATR 380; [2009] ATC 1-012	Administrative Appeals Tribunal	Australia	31 Jul 2009	AustLII		2
Re Ku-Ring-Gai Co-operative Building Society (No 12) Ltd	[1978] FCA 50; (1978) 36 FLR 134; (1978) 22 ALR 621; [1978] ATPR 40-094	Federal Court of Australia	Australia - Commonwealth	18 Dec 1978	AustLII		289
Newcastle City Council v Royal Newcastle Hospital	[1957] HCA 15; (1957) 96 CLR 493; [1957] ALR 277; (1957) 4 LGRA 69; (1957) 31 ALJR 201	High Court of Australia	Australia - Commonwealth	21 Mar 1957	AustLII		197
Ryde Municipal Council v Macquarie University	[1978] HCA 58; 23 ALR 41; 38 ALT 141	High Court of Australia	Australia - Commonwealth	7 Feb 1917	AustLII		122

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