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GSTR 2001/D9 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Cooper Brookes (Wollongong) Pty Ltd v FCT	[1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434	High Court of Australia	Australia - Commonwealth	5 Jun 1981	AustLII		2060
Gartside v Inland Revenue Commissioners	[1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277	House of Lords	United Kingdom	13 Dec 1967	BAILII		239
YZ Finance Co Pty Ltd v Cummings	[1964] HCA 12; (1964) 109 CLR 395; [1964] ALR 667; 37 ALJR 431	High Court of Australia	Australia - Commonwealth	25 Feb 1964	AustLII		173
Downs Distributing Co Pty Ltd v Associated Blue Star Stores Pty Ltd (in liq)	[1948] HCA 14; (1948) 76 CLR 463; (1948) 22 ALJR 286	High Court of Australia	Australia - Commonwealth	27 Aug 1948	AustLII		125
Taxation, Federal Commissioner of v Orica Ltd	[1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66	High Court of Australia	Australia - Commonwealth	12 May 1998	AustLII		86
Fairway Estates Pty Ltd v FCT	[1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306	High Court of Australia	Australia - Commonwealth	21 Aug 1970	AustLII		79
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth)	[1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119	High Court of Australia	Australia - Commonwealth	29 Nov 1954	AustLII		62
Attorney-General v Carlton Bank	[1899] UKLawRpKQB 119; [1899] 2 QB 158		United Kingdom	2 Jun 1899	CommonLII		49
Cohns Industries Pty Ltd v Deputy FCT (Cth)	(1979) 37 FLR 508; (1979) 24 ALR 658; 9 ATR 759		Australia	circa 1979	Legal Online / Westlaw		43
Card Protection Plan Ltd v Commissioners of Customs and Excise (No 2)	[2001] UKHL 4; [2002] 1 AC 202; [2001] 2 All ER 143; [2001] 1 All ER (Comm) 438; [2001] 2 WLR 329; [2001] STI 151; [2001] BVC 158; [2001] BTC 5083	House of Lords	United Kingdom	31 Jan 2001	BAILII		39
[1999] BVC 306	[1999] BVC 306		United Kingdom	circa 1999			12
In Estate of Nicholas	[1955] VicLawRp 28; [1955] VLR 291; [1955] ALR 817		Australia - Victoria	17 May 1955	AustLII		12
Proprietary Articles Trade Association of South Australia Inc, In re	[1949] SAStRp 5; [1949] SASR 88; [1949] ALR 529	Supreme Court of South Australia	Australia - South Australia	24 Mar 1949	AustLII		10
Customs and Excise Commissioners v Madgett (t/a Howden Court Hotel)	[1998] BVC 458		United Kingdom	circa 1998			8
ICI Australia v FCT	(1996) 68 FCR 122; 138 ALR 705; (1996) 33 ATR 174	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		8
Customs and Excise Commissioners v Wellington Private Hospital Ltd	[1997] BVC 251		United Kingdom	circa 1997			7
Wilson & Horton Ltd v Commissioner of Inland Revenue HC Auckland M1025/92	[1994] NZHC 1543; [1994] 3 NZLR 232; (1994) 18 TRNZ 792; (1994) 16 NZTC 11,221	High Court of New Zealand	New Zealand	17 Jun 1994	NZLII		6
Lippett v Robertson	[1953] SASR 13	Supreme Court of South Australia	Australia - South Australia	circa 1953	Legal Online / Westlaw		6
Sea Containers Ltd v Customs and Excise Commissioners	[2000] BVC 60		United Kingdom	circa 2000			5
Customs and Excise Commissioners	(1990) 5 BVC 97		United Kingdom	circa 1990			4
Commissioners of Customs and Excise v The Automobile Association	(1974) 1 BVC 8		United Kingdom	circa 1974			4
Malololailai Interval Holidays New Zealand Ltd v C of IR	(1997) 18 NZTC 13,337		New Zealand	circa 1997	CCH New Zealand		3
Marsal Pty Ltd v Comptroller of Stamps (Vic)	(1982) 82 ATC 4,536		Australia	circa 1982	IntelliConnect		2
Cuisenaire v Reed	(1962) 5 FLR 189		Australia	circa 1962	Legal Online / Westlaw		1