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GSTR 2020/1 - Goods and service tax: determining the creditable purpose of acquisitions in relation to transaction accounts    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Joachimson v Swiss Bank Corporation	[1921] 3 KB 110; [1921] All ER 92; 125 LT 338; 90 LJKB 973		United Kingdom	circa 1921	LexisNexis / Westlaw		154
HP Mercantile Pty Ltd v Commissioner of Taxation	[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106	Federal Court of Australia	Australia - Commonwealth	8 Jul 2005	AustLII		141
Visa International Service Association v Reserve Bank of Australia	[2003] FCA 977; (2003) 131 FCR 300	Federal Court of Australia	Australia - Commonwealth	19 Sep 2003	AustLII		76
Alcom Ltd v Republic of Colombia	[1984] AC 580; [1984] 2 All ER 6; [1984] 2 WLR 750; [1984] 2 Lloyds Rep 24		United Kingdom	circa 1984	LexisNexis / Westlaw		66
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474	High Court of Australia	Australia - Commonwealth	circa 2014	AustLII		38
Hart v Sangster	[1957] 1 Ch 329; [1957] 2 All ER 208	Court of Chancery	United Kingdom	circa 1957	LexisNexis / Westlaw		14
AXA Asia Pacific Holdings Ltd v Commissioner of Taxation	[2008] FCA 1834; (2008) 173 FCR 500; (2008) 71 ATR 1; [2008] ATC 20-074	Federal Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII		12
Rio Tinto Services Ltd v Commissioner of Taxation	[2015] FCAFC 117; (2015) 235 FCR 159; (2015) 101 ATR 546; [2015] ATC 20-525	Federal Court of Australia	Australia - Commonwealth	24 Aug 2015	AustLII		9
Rio Tinto Services Ltd v Commissioner of Taxation	[2015] FCA 94; 98 ATR 390; (2015) 236 FCR 322	Federal Court of Australia	Australia - Commonwealth	19 Feb 2015	AustLII		8