Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

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

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback