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GSTR 2019/1 - Goods and services tax: supply of anything other than goods or real property connected with the indirect tax zone (Australia)

[2019] ATOGSTR 1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Bill 2016 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s2.5
Corporations Act 2001 (Cth)	s9, s190
Taxation Administration Act 1953 (Cth)	s26, s27
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (Cth)
Amending Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Saga Holidays Ltd v Commissioner of Taxation	[2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602	Federal Court of Australia	Australia - Commonwealth	20 Dec 2006	AustLII		50
WA Dewhurst & Co Pty Ltd v Cawrse	[1960] VicRp 44; [1960] VR 278; (1959) 2 FLR 184		Australia - Victoria	12 Nov 1959	AustLII		41
1 Act 2016	1 Act 2016		United Kingdom	circa 2016			2

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