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GSTR 2000/D10 - Goods and Services Tax: attributing GST payable or an input tax credit arising from a sale of land under a standard land contract    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue CA118/93	[1994] NZCA 459; [1994] 3 NZLR 276; (1994) 18 TRNZ 668; (1994) 16 NZTC 11,163	Court of Appeal of New Zealand	New Zealand	11 May 1994	NZLII		13
Gasparin v Commissioner of Taxation	[1994] FCA 1057; 50 FCR 73; (1994) 121 ALR 179; (1994) 28 ATR 130	Federal Court of Australia	Australia - Commonwealth	4 May 1994	AustLII		38
Shell New Zealand Holding Co Ltd v Commissioner of Inland Revenue HC Wellington AP259/90	[1993] NZHC 1916; (1993) 17 TRNZ 690; (1993) 15 NZTC 10,136	High Court of New Zealand	New Zealand	23 Apr 1993	NZLII		8
Foran v Wight	[1989] HCA 51; (1989) 168 CLR 385; (1989) 88 ALR 413; (1989) 64 ALJR 1; 168 CR 385	High Court of Australia	Australia - Commonwealth	15 Nov 1989	AustLII		629
Sunbird Plaza Pty Ltd v Maloney	[1988] HCA 11; (1988) 166 CLR 245; 77 ALR 205; (1988) 62 ALJR 195	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII		367
Brien v Dwyer	[1978] HCA 50; (1978) 141 CLR 378; 22 ALR 485; 53 ALJR 123	High Court of Australia	Australia - Commonwealth	14 Dec 1978	AustLII		114
Masters v Cameron	[1954] HCA 72; (1954) 91 CLR 353; 91 ALR 353; (1954) 28 ALJR 438	High Court of Australia	Australia - Commonwealth	30 Nov 1954	AustLII		1371
McDonald v Dennys Lascelles Ltd	[1933] HCA 25; (1933) 48 CLR 457; 39 ALR 381	High Court of Australia	Australia - Commonwealth	15 May 1933	AustLII		624
Christie v Robinson	[1907] HCA 19; (1907) 4 CLR 1338; 13 ALR 288	High Court of Australia	Australia - Commonwealth	31 May 1907	AustLII		14
Howe v Smith	[1884] UKLawRpCh 142; (1884) 27 Ch D 89		United Kingdom	29 May 1884	CommonLII		177