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GSTD 2012/1 - Goods and services tax: what are the goods and services tax consequences following the sale of residential premises that are subject to a lease?

[2012] ATOGSTD GSTD2012/1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)
Taxation Administration Act 1953 (Cth)
Conveyancing Act 1919 (NSW)	s9, s11, s15, s40, s65, s117, s118

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
South Steyne Hotel Pty Ltd v FCT	[2009] FCAFC 155; (2009) 180 FCR 409; (2009) 74 ATR 41; [2009] ATC 20-145	Federal Court of Australia	Australia - Commonwealth	20 Nov 2009	AustLII		25
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
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		141
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		38
[2015] Atc 20-489	[2015] ATC 20-489		Australia	circa 2015	IntelliConnect		2

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