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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 GSTR2009/4

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
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
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
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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