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GSTR 2012/4 - Goods and services tax: GST treatment of fees and charges payable on exit by residents of a retirement village operated on a leasehold or licence basis    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Combine Care for the Elderly) v Commissioner of Taxation	[2011] AATA 897; [2011] ATC 10-226	Administrative Appeals Tribunal	Australia	16 Dec 2011	AustLII		3
Wright v Runge ICT Group	[2010] FWA 3148	Fair Work Australia	Australia	16 Apr 2010	AustLII		2
Luxottica Retail Australia Pty Ltd v FCT	[2010] AATA 22; (2010) 75 ATR 169; [2010] ATC 10-119	Administrative Appeals Tribunal	Australia	15 Jan 2010	AustLII		6
Vidler v FCT	[2009] AATA 395; [2009] ATC 10-093; (2009) 72 ATR 832	Administrative Appeals Tribunal	Australia	1 Jun 2009	AustLII		8
191 FCR 561	191 FCR 561	Federal Court of Australia	Australia	circa 2011	Legal Online / Westlaw		5
Byrnes v Kendle	[2011] HCA 26; (2011) 243 CLR 253; (2011) 279 ALR 212; (2011) 85 ALJR 798	High Court of Australia	Australia - Commonwealth	3 Aug 2011	AustLII		530
Commissioner of Taxation v Luxottica Retail Australia Pty Ltd	[2011] FCAFC 20; [2011] ATC 20-243; (2011) 79 ATR 768; (2011) 191 FCR 561	Federal Court of Australia	Australia - Commonwealth	23 Feb 2011	AustLII		11
Noza Holdings Pty Ltd v Commissioner of Taxation	[2011] FCA 46; (2011) 82 ATR 338; [2011] ATC 20-241	Federal Court of Australia	Australia - Commonwealth	4 Feb 2011	AustLII		16
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
Pacific Carriers Ltd v BNP Paribas	[2004] HCA 35; (2004) 218 CLR 451; (2004) 208 ALR 213; (2004) 78 ALJR 1045	High Court of Australia	Australia - Commonwealth	5 Aug 2004	AustLII		1287
Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd	(2004) 219 CLR 165		Australia - Commonwealth	circa 2004	Legal Online / Westlaw		1678
South Sydney District Rugby League Football Club Ltd v News Ltd	[2000] FCA 1541; (2000) 177 ALR 611	Federal Court of Australia	Australia - Commonwealth	3 Nov 2000	AustLII		139
FCT v Broken Hill Pty Co Ltd	[2000] FCA 1431; (2000) 179 ALR 593; (2000) 45 ATR 507	Federal Court of Australia	Australia - Commonwealth	18 Oct 2000	AustLII		38
NM Superannuation Pty Ltd v Young	[1993] FCA 91; 41 FCR 182; (1993) 113 ALR 39; (1993) 7 ANZ Insurance Cases 61-163	Federal Court of Australia	Australia - Commonwealth	12 Mar 1993	AustLII		40
Re Porter; Re Transport Workers Union of Australia	[1989] FCA 226; (1989) 34 IR 179	Federal Court of Australia	Australia - Commonwealth	23 Jun 1989	AustLII		161
Rinehart v Welker	[2012] NSWCA 95; (2012) 95 NSWLR 221	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	20 Apr 2012	AustLII		82
Rinehart v Welker	[2012] NSWCA 1; (2012) 285 ALR 191; (2012) 83 NSWLR 347	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	13 Jan 2012	AustLII		66
Homecare Direct Shopping Pty Ltd v Gray	[2008] VSCA 111	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	19 Jun 2008	AustLII		13
Dr Beynon & Partners v Customs and Excise Commissioners	[2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794	House of Lords	United Kingdom	25 Nov 2004	BAILII		57
[1999] BVC 306	[1999] BVC 306		United Kingdom	circa 1999			13
Customs and Excise Commissioners v Madgett & Baldwin	[1998] BVC 458		United Kingdom	circa 1998			9