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GSTR 2001/8 - Goods and services tax: Apportioning the consideration for a supply that includes taxable and non-taxable parts

[2001] ATOGSTR GSTR2001/8

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s4.5, s5.5, s7.5, s19.5, s50.5
Income Tax Assessment Act 1997 (Cth)	s1.2, s5.5
Income Tax (Transitional Provisions) Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s1, s5, s9, s10, s15, s18
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)	s2, s3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII		84
IAC (Finance) Pty Ltd v Courtenay	[1963] HCA 64; (1963) 110 CLR 550; [1964] ALR 971; 37 ALJR 350	High Court of Australia	Australia - Commonwealth	20 Dec 1963	AustLII		42
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
National Mutual Life Association of Australasia Ltd v FCT	[1959] HCA 6; (1959) 102 CLR 29; [1959] ALR 523; 11 ATD 523; 33 ALJR 16; (1959) 7 AITR 368	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		36
Commissioner of Taxation v CSR Ltd	[2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559	Federal Court of Australia	Australia - Commonwealth	26 Oct 2000	AustLII		22
[1999] BVC 306	[1999] BVC 306		United Kingdom	circa 1999			12
Customs and Excise Commissioners v Madgett (t/a Howden Court Hotel)	[1998] BVC 458		United Kingdom	circa 1998			8
Customs and Excise Commissioners v Wellington Private Hospital Ltd	[1997] BVC 251		United Kingdom	circa 1997			7
Sea Containers Ltd v Customs and Excise Commissioners	[2000] BVC 60		United Kingdom	circa 2000			5
Card Protection Plan Ltd v Customs and Excise Commissioners	[1999] BVC 155		United Kingdom	circa 1999			5
Customs and Excise Commissioners	(1990) 5 BVC 97		United Kingdom	circa 1990			4
Bophuthatswana National Commercial Corporation Ltd v Customs and Excise Commissioners	[1993] BVC 194		United Kingdom	circa 1993			3
United Biscuits (UK) Ltd (t/a Simmers) v Customs and Excise Commissioners	[1992] BVC 54		United Kingdom	circa 1992			3
(1988) 3 BVC 265	(1988) 3 BVC 265		United Kingdom	circa 1988			3
(1990) 5 BV 97	(1990) 5 BV 97		Bulgaria	circa 1990			2

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