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GSTR 2009/2 - Goods and services tax: partitioning of land   flag 

[2009] ATOGSTR GSTR2009/2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Civil Law (Property) Act 2006 (ACT)
Duties Act 1999 (ACT)
Acts Interpretation Act 1901 (Cth)
GST Act (Cth) s1.1, s1.3, s7.5, s19.5
Family Law Act 1975 (Cth) s1
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (2005 Measures No. 2) Act 2005 (Cth)
Tax Laws Amendment (2008 Measures No. 5) Act 2008 (Cth)
Conveyancing Act 1919 (NSW)
Duties Act 1997 (NSW) s1, s30, s65
Duties Act 2001 (Qld)
Property Law Act 1974 (Qld)
Law of Property Act 1936 (SA)
Duties Act 2001 (Tas)
Partition Act 1869 (Tas)
Property Law Act 1958 (Vic)
Duties Act 2008 (WA) s39
Property Law Act 1969 (WA) s1, s5, s7, s9, s10, s30, s40, s51, s65, s75, s126

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Commissioner of Taxation v MBI Properties Pty Ltd [2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474 High Court of Australia Australia - Commonwealth circa 2014 AustLII flag 38
Re Hornsby Shire Council v Commissioner of Taxation [2008] AATA 1060; (2008) 71 ATR 442; [2008] ATC 10-061 Administrative Appeals Tribunal Australia 26 Nov 2008 AustLII flag 5
Brady King Pty Ltd v Commissioner of Taxation [2008] FCAFC 118; (2008) 168 FCR 558; [2008] ATC 20-034 Federal Court of Australia Australia - Commonwealth 26 Jun 2008 AustLII flag 14
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
Johnson and Commissioner of Taxation [2007] AATA 1322; (2007) 66 ATR 839 Administrative Appeals Tribunal Australia 16 May 2007 AustLII flag 3
Navakumar v Commissioner of State Revenue [2007] VCAT 476; (2007) 66 ATR 186 Victorian Civil and Administrative Tribunal Australia - Victoria 22 Mar 2007 AustLII flag 8
Aoun Investments Pty Ltd v Chief Commissioner of State Revenue (NSW) [2006] NSWSC 1394; (2006) 65 ATR 301; [2007] ALMD 6181 Supreme Court of New South Wales Australia - New South Wales 15 Dec 2006 AustLII flag 8
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 flag 41
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 79
C & C [2001] FMCAfam 194 Federal Magistrates Court of Australia Australia 17 Jul 2001 AustLII flag 3
Nullagine Investments Pty Ltd v Western Australian Club Inc [1993] HCA 45; (1993) 177 CLR 635; (1993) 116 ALR 26; (1993) 67 ALJR 739 High Court of Australia Australia - Commonwealth 26 Aug 1993 AustLII flag 160
Croghan v Grosvenor [1991] SASC 3066; (1991) 57 SASR 545; [1992] ANZ Conv R 260 Supreme Court of South Australia Australia - South Australia 8 Oct 1991 AustLII flag 10
Comptroller of Stamps (Vic) v Christian [1991] VicRp 52; [1991] 2 VR 129; (1990) 21 ATR 1036 Australia - Victoria 22 Oct 1990 AustLII flag 10
FCT v Everett [1980] HCA 6; (1980) 143 CLR 440; (1980) 28 ALR 179; (1980) 10 ATR 608; (1980) 54 ALJR 196 High Court of Australia Australia - Commonwealth 27 Feb 1980 AustLII flag 194
Schnytzer v Wielunski [1978] VicRp 43; [1978] VR 418 Australia - Victoria 22 Mar 1978 AustLII flag 14
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd [1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217 High Court of Australia Australia - Commonwealth 5 Jun 1974 AustLII flag 173
Wright v Gibbons [1949] HCA 3; (1949) 78 CLR 313; [1949] ALR 287 High Court of Australia Australia - Commonwealth 22 Feb 1949 AustLII flag 105
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 177
Bolton v Puller , Assignees, & c [1796] EngR 2446; (1796) 126 ER 1053; (1796) 1 Bos & P 539 Court of Common Pleas United Kingdom circa 1796 CommonLII flag 9
Tenure Pty Ltd v Costala Pty Ltd [1997] V Conv R 54-565 Australia - Victoria circa 1997 IntelliConnect flag 3
(2007) 81 Australian Law Journal 372 (2007) 81 Australian Law Journal 372 Australian Law Journal Australia circa 2007 Legal Online flag 3
(1322) 2006 Atr 839 (1322) 2006 ATR 839 Australia circa 2006 Legal Online / Westlaw flag 3
Macleod v IRC (1885) 12 R (Ctof Sess) 1045 United Kingdom - Scotland circa 1885 flag 3
[2007] 3 CMLR 1003 [2007] 3 CMLR 1003 Europe circa 2007 flag 11
5 Act 2008 5 Act 2008 United Kingdom circa 2008 flag 7
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag 46

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