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GSTD 2014/2 - Goods and services tax: where real property is acquired following the exercise of a call option, does the call option fee form part of the consideration for the acquisition for the purposes of subsection 75-10(2) of the A New Tax System (Goods and Services Tax) Act 1999?

[2014] ATOGSTD 2

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Fowler v Commissioner of Taxation	[2013] FCAFC 69; (2013) 212 FCR 149; (2013) 92 ATR 595; [2013] ATC 20-398	Federal Court of Australia	Australia - Commonwealth	3 Jul 2013	AustLII		13
Principal Properties Pty Ltd v Brisbane Broncos Leagues Club Ltd	[2013] QSC 148; [2014] 2 Qd R 132	Supreme Court of Queensland	Australia - Queensland	7 Jun 2013	AustLII		8
CTI Joint Venture Co Ltd v Chief Commissioner of Revenue	[2013] NSWSC 20; (2013) 87 ATR 709	Supreme Court of New South Wales	Australia - New South Wales	30 Jan 2013	AustLII		3
1 Act 2012	1 Act 2012		United Kingdom	circa 2012			5
Laybutt v Amoco Australia Pty Ltd	[1974] HCA 49; (1974) 132 CLR 57; 4 ALR 482; (1974) 48 ALJR 492	High Court of Australia	Australia - Commonwealth	15 Nov 1974	AustLII		159

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