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GSTR 2000/35 - Goods and services tax: Division 156 - supplies and acquisitions made on a progressive or periodic basis   flag 

[2000] ATOGSTR GSTR2000/35
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2011 Measures No. 9) Bill 2011 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s2.5, s4.5, s19.5
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (2011 Measures No.9) Act 2012 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (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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