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GSTR 2001/D5 - Goods and services tax: non-monetary consideration   flag 

[2001] ATODGSTR GSTR2001/D5
Australian Taxation Office
Australia - Commonwealth
29th June, 2001

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s2.1, s7.5, s19.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) s1, s9, s13, s15
Income Tax Assessment Act 1936 (Cth) s1, s21, s63
Taxation Administration Act 1953 (Cth) s1, s2, s5, s9, s10
Value Added Tax Act 1994
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Burrill v Commissioner of Taxation (1996) 67 FCR 519; (1996) 33 ATR 133 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 23
G E Crane Pty Ltd v FCT [1971] HCA 75; 126 CLR 177; (1971) 2 ATR 692; (1971) 46 ALJR 15 High Court of Australia Australia - Commonwealth 17 Dec 1971 AustLII flag 29
FCT v McPhail [1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346 High Court of Australia Australia - Commonwealth 26 Mar 1968 AustLII flag 55
Berry v FCT [1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262 High Court of Australia Australia - Commonwealth 28 Oct 1953 AustLII flag 60
Vyricheria Narayana Gajapatiraju v The Revenue Divisional Officer, Vizagapatam [1939] UKPC 15; [1939] AC 302; [1939] 2 All ER 317 Privy Council United Kingdom 23 Feb 1939 BAILII flag 192
Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise [1997] BVC 494 United Kingdom circa 1997 flag 3
Ridgeons Bulk Ltd v Customs and Excise Commissioners [1994] BVC 77 United Kingdom circa 1994 flag 1
Customs and Excise Commissioners v Westmorland Motorway Services Ltd [1997] BVC 198 United Kingdom circa 1997 flag 3
Rosgill Group Ltd v Customs and Excise Commissioners [1997] BVC 388 United Kingdom circa 1997 flag 3
Customs and Excise Commissioners v Sai Jewellers [1996] BVC 140 United Kingdom circa 1996 flag 3
Spencer v Commonwealth of Australia (1907) 5 CLR 418 Australia - Commonwealth circa 1907 Legal Online / Westlaw flag 954
Marac Finance Ltd v Virtue [1981] 1 NZLR 586 New Zealand circa 1981 LexisNexis flag 59
Trustee, Executors and Agency Co New Zealand Ltd v Commissioner of Inland Revenue (1997) 18 NZTC 13,076 New Zealand circa 1997 CCH New Zealand flag 9
FCT v St Helens Farm (ACT) Pty Ltd (1981) 11 ATR 544 Australia circa 1981 Legal Online / Westlaw flag 3
White v Elmdene Estates [1959] 2 All ER 605 United Kingdom circa 1959 LexisNexis flag 12
Apple and Pear Development Council v Customs and Excise Commissioners [1988] BTC 5116 United Kingdom circa 1988 flag 6
DPP v Turner [1974] AC 357; [1973] 3 All ER 124; [1973] 3 WLR 352 United Kingdom circa 1974 LexisNexis / Westlaw flag 24
Naturally Yours Cosmetics Ltd v Customs and Excise Commissioners (1988) 3 BVC 428 United Kingdom circa 1988 flag 4

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