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GSTR 2012/5 - Goods and services tax: residential premises

[2012] ATOGSTR GSTR2012/5

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (2006 Measures No. 3) Bill 2006 (Cth)
GST Act (Cth)	s1.1, s3.5, s7.5, s19.5
Fringe Benefits Tax Assessment Act 1986 (Cth)	s1, s7, s9, s30, s35, s40, s70
Income Tax Assessment Act 1936 (Cth)	s1, s65
Taxation Administration Act 1953 (Cth)	s65

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sunchen Pty Ltd v FCT	[2010] FCAFC 138; (2010) 190 FCR 38; (2010) 78 ATR 197; [2010] ATC 20-229	Federal Court of Australia	Australia - Commonwealth	8 Dec 2010	AustLII		8
Vidler v Commissioner of Taxation	[2010] FCAFC 59; (2010) 183 FCR 440; (2010) 75 ATR 825; [2010] ATC 20-186	Federal Court of Australia	Australia - Commonwealth	1 Jun 2010	AustLII		10
Sunchen Pty Ltd v Commissioner of Taxation	[2010] FCA 21; (2010) 264 ALR 447; (2010) 114 ALD 49; (2010) 75 ATR 13; [2010] ATC 20-161	Federal Court of Australia	Australia - Commonwealth	29 Jan 2010	AustLII		28
Vidler v FCT	[2009] FCA 1426; (2009) 74 ATR 520; [2009] ATC 20-149	Federal Court of Australia	Australia - Commonwealth	3 Dec 2009	AustLII		4
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
South Steyne Hotel Pty Ltd v FCT	[2009] FCA 13; (2009) 71 ATR 228; [2009] ATC 20-090	Federal Court of Australia	Australia - Commonwealth	16 Jan 2009	AustLII		19
Toyama Pty Ltd v Landmark Building Developments Pty Ltd	[2006] NSWSC 83; (2006) 197 FLR 74; 62 ATR 73	Supreme Court of New South Wales	Australia - New South Wales	28 Feb 2006	AustLII		23
Marana Holdings Pty Ltd v Commissioner of Taxation	[2004] FCAFC 307; (2004) 141 FCR 299; (2004) 214 ALR 190; (2004) 57 ATR 521	Federal Court of Australia	Australia - Commonwealth	25 Nov 2004	AustLII		46
Urdd Gobaith Cymru v Commissioner of Customs and Excise	[1997] V & DR 273		United Kingdom	circa 1997			10
Maretech CMDL Pty Ltd v FCT	(1996) 34 ATR 459		Australia	circa 1996	Legal Online / Westlaw		5
Case No WT 94/68	(1995) 31 ATR 1264		Australia	circa 1995	Legal Online / Westlaw		9
Owen v Elliott (Inspector of Taxes)	[1990] Ch 786; [1990] 3 WLR 133	Court of Chancery	United Kingdom	circa 1990	LexisNexis / Westlaw		11
Hamilton Island Enterprises Pty Ltd v FCT	(1982) 43 ALR 519; (1982) 13 ATR 220		Australia	circa 1982	LexisNexis AU		17

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