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GSTR 2000/D23 - Goods and Services Tax: GST consequences of court orders and out-of-court settlements

[2000] ATODGSTR GSTR2000/D23

Australian Taxation Office

Australia - Commonwealth

13th December, 2000

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s7.5, s19.5
Income Tax Assessment Act 1936 (Cth)	s21
Taxation Administration Act 1953 (Cth)
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII		60
Pty Ltd	[2000] QSC 013	Supreme Court of Queensland	Australia - Queensland	circa 2000	AustLII		8
C & E Commrs v Oliver	[1980] 1 All ER 353		United Kingdom	circa 1980	LexisNexis		10
Marac Finance Ltd v Virtue	[1981] 1 NZLR 586		New Zealand	circa 1981	LexisNexis		59
Agrardienste GmbH & Co KG v Finanzamt Calau	[1998] BVC 70		United Kingdom	circa 1998			5
(1990) 5 BVC 677	(1990) 5 BVC 677		United Kingdom	circa 1990			3
Mohr v Finanzamt Bad Segeberg	[1996] BVC 293		United Kingdom	circa 1996			5
Apple and Pear Development Council v Customs and Excise Commissioners	[1988] BTC 5116		United Kingdom	circa 1988			6
Carlton Lodge Club Ltd v C & E Commrs	[1974] 3 All ER 798		United Kingdom	circa 1974	LexisNexis		5

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