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

Legislation Cited

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
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		116
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		100
Frazier v Commissioner of Stamp Duties (NSW)	(1985) 17 ATR 64		Australia	circa 1985	Legal Online / Westlaw		19
Hill v Booth	[1930] 1 KB 381		United Kingdom	circa 1930	LexisNexis / Westlaw		16
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			11
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		80
Selleck v FCT	(1997) 78 FCR 102; (1997) 36 ATR 558	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		16