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Goods and Services Tax: Vouchers   flag 

[2003] ATOGSTR GSTR2003/5
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2006 Measures No. 1) Bill 2006 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s1.2, s2.5, s4.5, s5.5, s19.5
Evidence Act 1995 (Cth) s5, s9, s10, s12, s15, s17, s75, s100
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Federal Court Rules (Cth) s25
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (Cth)
Tax Laws Amendment (2006 Measures No. 1) Act 2006 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
R v Commissioners of Customs and Excise, ex parte F & I Services [2001] EWCA Civ 762; [2001] BVC 347; [2001] BTC 5266 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales 23 May 2001 BAILII flag 10
Customs and Excise Commissioners v Diners Club Ltd; Customer Services Ltd (1989) 4 BVC 74 United Kingdom circa 1989 flag 3
Customs and Excise Commissioners v Granton Marketing Ltd [1996] BVC 355 United Kingdom circa 1996 flag 2
Customs and Excise Commissioners v High Street Vouchers Ltd (1990) 5 BVC 89 United Kingdom circa 1990 flag 2
Commissioners of Customs and Excise v Primback Ltd (Case C-34/99) [2001] BVC 315 United Kingdom circa 2001 flag 2
(1990) 5 BVC 21 (1990) 5 BVC 21 United Kingdom circa 1990 flag 3
Davies v Commissioners of Customs and Excise (1974) 1 BVC 23 United Kingdom circa 1974 flag 2
Bally [1993] ECR I-2871 Europe circa 1993 flag 11
Commissioners of Customs and Excise [2001] BVC 49 United Kingdom circa 2001 flag 2

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