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GSTR 2003/16 - Goods and services tax: inducements to enter into a lease of commercial premises    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
O'Connell v Commissioner of Taxation	[2002] FCA 904; (2002) 121 FCR 562; 50 ATR 331	Federal Court of Australia	Australia - Commonwealth	22 Jul 2002	AustLII		6
[2002] BVC 16	[2002] BVC 16		United Kingdom	circa 2002			2
133 TR 2002/14	133 TR 2002/14			circa 2002			2
Commissioners of Customs & Excise v Cantor Fitzgerald International (Case C-108/99)	[2002] BVC 9		United Kingdom	circa 2002			2
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
Iona Farm Ltd v Commissioner of Inland Revenue	(1999) 19 NZTC 15,261		New Zealand	circa 1999	CCH New Zealand		8
Lees & Leech Pty Ltd v Commissioner of Taxation	[1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127	Federal Court of Australia	Australia - Commonwealth	26 May 1997	AustLII		22
Selleck v FCT	(1997) 78 FCR 102; (1997) 36 ATR 558	Federal Court of Australia	Australia	circa 1997	Legal Online / Westlaw		16
Rotherwood Pty Ltd v Commissioner of Taxation	(1996) 64 FCR 313; (1996) 32 ATR 276	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		20
Commissioner of Taxation v Krakos Investments Pty Ltd	(1995) 61 FCR 489; (1995) 133 ALR 545; 32 ATR 7	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		35
Reuter v Commissioner of Taxation (Cth)	[1993] FCA 576; (1993) 27 ATR 256	Federal Court of Australia	Australia - Commonwealth	2 Dec 1993	AustLII		20
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
Sunbird Plaza Pty Ltd v Maloney	[1988] HCA 11; (1988) 166 CLR 245; 77 ALR 205; (1988) 62 ALJR 195	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII		367
Frazier v Commissioner of Stamp Duties (NSW)	(1985) 17 ATR 64		Australia	circa 1985	Legal Online / Westlaw		19
Chelsea Investments Pty Ltd v FCT	[1966] HCA 15; (1966) 115 CLR 1; [1966] ALR 929; 39 ALJR 501; 14 ATD 183	High Court of Australia	Australia - Commonwealth	11 Mar 1966	AustLII		36
Nixon v Doney	[1961] SR (NSW) 311	Supreme Court of New South Wales	Australia - New South Wales	circa 1961			12
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII		410
King v Earl Cadogan	[1915] 3 KB 485		United Kingdom	circa 1915	LexisNexis / Westlaw		19