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GSTR 2014/D4 - Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
VN Railway Pty Ltd v Commissioner of Taxation	[2013] FCA 265; (2013) 211 FCR 188; (2013) 59 AAR 430; (2013) 93 ATR 266; [2013] ATC 20-381	Federal Court of Australia	Australia - Commonwealth	27 Mar 2013	AustLII		11
MTAA Superannuation Fund (R G Casey Building) Property Pty Ltd v Commissioner of Taxation	[2011] AATA 769; (2011) 84 ATR 334; [2011] ATC 10-213	Administrative Appeals Tribunal	Australia	31 Oct 2011	AustLII		6
Avon Products Pty Ltd v FCT	[2006] HCA 29; (2006) 230 CLR 356; 227 ALR 398; (2006) 80 ALJR 1161; 62 ATR 399	High Court of Australia	Australia - Commonwealth	14 Jun 2006	AustLII		18
Avon Products Pty Ltd v Commissioner of Taxation	[2005] FCAFC 63	Federal Court of Australia	Australia - Commonwealth	20 May 2005	AustLII		3
Avon Products Pty Ltd v FCT	[2004] FCA 475; 55 ATR 520	Federal Court of Australia	Australia - Commonwealth	23 Apr 2004	AustLII		4
Amway of Australia Pty Ltd v Commonwealth of Australia	[1999] FCA 283; (1999) 41 ATR 443	Federal Court of Australia	Australia - Commonwealth	26 Mar 1999	AustLII		8
FCT v P Iori & Sons Pty Ltd	[1987] FCA 297; (1987) 15 FCR 363; 82 ALR 442; (1987) 19 ATR 201	Federal Court of Australia	Australia - Commonwealth	4 Sep 1987	AustLII		18
Brookton Co-operative Society Ltd v FCT	[1981] HCA 28; (1981) 147 CLR 441; (1981) 35 ALR 295; (1981) 11 ATR 880; (1981) 55 ALJR 479	High Court of Australia	Australia - Commonwealth	12 Jun 1981	AustLII		103
Manzi v Smith	[1975] HCA 35; (1975) 132 CLR 671; (1975) 7 ALR 685; (1975) 49 ALJR 376	High Court of Australia	Australia - Commonwealth	5 Sep 1975	AustLII		71
Otto Australia Pty Ltd v FCT	(1991) 28 FCR 477; (1991) 72 LGRA 310; (1991) 21 ATR 1453	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw		20
Otto Australia Pty Ltd v Commissioner of Taxation	(1990) 25 FCR 257; (1990) 21 ATR 567	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw		12
Gregrhon Investments Pty Ltd v Commissioner of Taxation (Cth)	89 FLR 1; (1986) 18 ATR 50		Australia	circa 1986	Legal Online / Westlaw		3
Avon Products Pty Ltd v FCT	(2005) 223 ALR 259; 59 ATR 592		Australia	circa 2005	LexisNexis AU		5
Lend Lease Corporation Ltd v FCT	(1990) 95 ALR 427; (1990) 21 ATR 402		Australia	circa 1990	LexisNexis AU		20