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GSTR 2000/D4 - Goods and Services Tax: commercial residential premises

[2000] ATODGSTR GSTR2000/D4

Australian Taxation Office

Australia - Commonwealth

5th April, 2000

Legislation Cited

Legislation Name	Provision
Acts Interpretation Act 1901 (Cth)
Taxation Administration Act 1953 (Cth)
Residential Tenancies Act 1987 (NSW)	s1, s5, s9, s10, s11, s15, s20, s40, s65
Residential Tenancies Act (Vic)
Carriers and Innkeepers Act 1958 (Vic)	s1, s26, s87

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Case No WT 94/68	(1995) 31 ATR 1264		Australia	circa 1995	Legal Online / Westlaw		9
Amalgamated Society of Engineers v Adelaide Steamship Co Ltd	[1920] HCA 54; (1920) 28 CLR 129; 30 FLC 91-101; 26 ALR 337	High Court of Australia	Australia - Commonwealth	31 Aug 1920	AustLII		820
(1989) 11 NZTC 1,435	(1989) 11 NZTC 1,435		New Zealand	circa 1989	CCH New Zealand		3
[1996] BVC 2975	[1996] BVC 2975		United Kingdom	circa 1996			2
McGrath v Customs and Excise Commissioners	[1992] BVC 51		United Kingdom	circa 1992			2
(1989) 4 BVC 779	(1989) 4 BVC 779		United Kingdom	circa 1989			2
Lord Mayor and Citizens of the City of Westminster	(1988) 3 BVC 847		United Kingdom	circa 1988			4
[1984] Vattr 12	[1984] VATTR 12		United Kingdom	circa 1984			1
[1984] Vattr 22	[1984] VATTR 22		United Kingdom	circa 1984			1
Namecourt Ltd v The Commissioners	(1984) 2 BVC 208		United Kingdom	circa 1984			2
R v Peters	(1886) 16 QBD 636	Queen's Bench	United Kingdom	circa 1886	LexisNexis / Westlaw		53

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