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"The Identification and Characterisation of Taxable Supplies for GST Purposes"   flag 

(2000) 3 (4) Journal of Australian Taxation 261
Martin, Denham
Journal of Australian Taxation
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
A New Tax System (Australian Business Number) Act 1999 (Cth)
Income Tax Assessment Act 1997 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)
Income Tax Act 1994

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
C & E Commrs v FDR Ltd [2000] BTC 5277 United Kingdom circa 2000 flag 1
Redrow Group [1999] BTC 5062 United Kingdom circa 1999 flag 2
Trustees of the Nell Gwynn House Maintenance Fund [1999] BTC 5025 United Kingdom circa 1999 flag 1
Staatssecretaris van Financien v Coffeeshop Siberie vof (Case C-158/98) [1999] BTC 5320 United Kingdom circa 1999 flag 1
Pilgrims Language Courses [1999] BTC 5295 United Kingdom circa 1999 flag 1
Card Protection Plan [1999] BTC 5121 United Kingdom circa 1999 flag 1
[1998] BTC 5440 [1998] BTC 5440 United Kingdom circa 1998 flag 1
[1998] BTC 5320 [1998] BTC 5320 United Kingdom circa 1998 flag 1
E Commrs v Madgett (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97) [1998] BTC 5 United Kingdom circa 1998 flag 2
[1998] BTC 5332 [1998] BTC 5332 United Kingdom circa 1998 flag 1
British Telecommunications [1997] BTC 5273 United Kingdom circa 1997 flag 1
Wellington Private Hospital [1997] BTC 5140 United Kingdom circa 1997 flag 1
Mohr v Finanzamt Bad Segeberg (Case C-215/94) [1996] BTC 5253 United Kingdom circa 1996 flag 1
Argos Distributors Ltd v C & E Commrs (Case C-288/94 [1996] BTC 5 United Kingdom circa 1996 flag 1
Faaborg – Gelting Linien A/S v Finanzamt Flensburg (Case C-231/94) [1996] BTC 5391 United Kingdom circa 1996 flag 1
Argos Distributors Ltd v Customs and Excise Commissioners (Case C-288/94) [1996] ECR 1-5311 Europe circa 1996 flag 3
Arsenal Football Club plc [1996] BVC 2775 United Kingdom circa 1996 flag 1
Glawe Spiel v Finanzamt Hamburg-Barmbek-Uhlenhorst (Case C-38/93) [1994] BTC 5242 United Kingdom circa 1994 flag 1
Tolsma v Inspecteur der Omzetbelasting Leeuwarden (Case C-16/93) [1994] BTC 5124 United Kingdom circa 1994 flag 1
Sofitam SA v Ministre charge du Budget (Case C-333/91) [1993] ECR I-35132 Europe circa 1993 flag 1
C & E Commrs v Battersea Leisure Ltd [1992] BTC 5011 United Kingdom circa 1992 flag 1
British Airways Plc v C & E Commrs [1990] BTC 5176 United Kingdom circa 1990 flag 1
Mol v Inspecteur der Onvoerrechten en Accijnzen (Case 296/86) [1990] BTC 5014 United Kingdom circa 1990 flag 1
Cooper Chasney Ltd v C & E Commrs [1990] 3 CMLR 509 Europe circa 1990 flag 1
Hatfield v Health Insurance Commission [1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131 Federal Court of Australia Australia - Commonwealth 27 Aug 1987 AustLII flag 112
Marac Life Assurance Ltd v Commissioner of Inland Revenue [1986] 1 NZLR 694; 4 ANZ Insurance Cases 74,385 New Zealand circa 1986 LexisNexis flag 84
Marac Life Assurance Ltd (1986) 8 NZTC 5,086 New Zealand circa 1986 CCH New Zealand flag 6
Marac Finance Ltd v Virtue [1981] 1 NZLR 586 New Zealand circa 1981 LexisNexis flag 59
C & E Commrs v Oliver [1980] 1 All ER 353 United Kingdom circa 1980 LexisNexis flag 10
British Railways [1977] 1 WLR 588 United Kingdom circa 1977 LexisNexis / Westlaw flag 14
Trewby v Customs & Excise [1976] 2 All ER 199 United Kingdom circa 1976 LexisNexis flag 2
Royal Automobile Club of Victoria v FCT [1974] VicRp 80; [1974] VR 651; (1974) 3 ALR 579; (1974) 23 FLR 175; (1973) 4 ATR 567 Australia - Victoria 29 Mar 1974 AustLII flag 10
GTE Sylvania Ltd v R [1974] 1 FCR 726 Federal Court of Australia Australia circa 1974 Legal Online / Westlaw flag 6
R v Poynton [1972] CTC 411 Canada circa 1972 flag 1
D & C Builders Ltd v Rees [1966] 2 QB 716 United Kingdom circa 1966 LexisNexis / Westlaw flag 1
James v United States 366 US 213; 6 L Ed 2d 246; 81 SCt 1052 United States Supreme Court United States 15 May 1961 WorldLII flag 196
Thomas v Thomas [1842] EngR 260; (1842) 2 QB 851; 114 ER 330 United Kingdom circa 1842 CommonLII flag 34

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