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GSTR 2000/D18 - Goods and Services Tax: Division 156 - supplies and acquisitions made on a progressive or periodic basis   flag 

[2000] ATODGSTR GSTR2000/D18
Australian Taxation Office
Australia - Commonwealth
28th June, 2000

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s2.5, s4.5
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Montgomery [1999] HCA 34; (1999) 198 CLR 639; (1999) 164 ALR 435; (1999) 42 ATR 475; (1999) 73 ALJR 1160; (1999) 13 Leg Rep 2 High Court of Australia Australia - Commonwealth 5 Aug 1999 AustLII flag 100
Selleck v FCT (1997) 78 FCR 102; (1997) 36 ATR 558 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 16
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
Frazier v Commissioner of Stamp Duties (NSW) (1985) 17 ATR 64 Australia circa 1985 Legal Online / Westlaw flag 19
Regent Oil Co Ltd v Strick (Inspector of Taxes) [1966] AC 295; [1965] 3 All ER 174; (1965) 43 Tax Cas 1; [1965] 3 ER 174 United Kingdom circa 1966 LexisNexis / Westlaw flag 80
Nixon v Doney (1960) 61 SR (NSW) 311; 77 WN (NSW) 369; [1960] NSWR 2 Supreme Court of New South Wales Australia - New South Wales circa 1960 flag 11
Hill v Booth [1930] 1 KB 381 United Kingdom circa 1930 LexisNexis / Westlaw flag 16

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