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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
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
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
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
1 Act 2012	1 Act 2012		United Kingdom	circa 2012			5

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