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Marana Holdings Pty Ltd v FCT   flag  1

[2004] FCA 233
Federal Court of Australia
Australia - Commonwealth
15th March, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
GSTR 2004/D5 - Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises [2004] ATODGSTR GSTR2004/D5 Australian Taxation Office Australia - Commonwealth 4 Aug 2004 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s7.5
Judiciary Act 1903 (Cth) s39B, s1, s195
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
GSTR 2004/D5 - Goods and services tax: arrangements of the kind described in Taxpayer Alerts TA 2004/6 and TA 2004/7: use of the Grouping or Margin Scheme provisions of the GST Act to avoid or reduce the Goods and Services Tax on the sale of new residential premises [2004] ATODGSTR GSTR2004/D5 Australian Taxation Office Australia - Commonwealth 4 Aug 2004 AustLII flag
Gibb v FCT [1966] HCA 74; (1966) 118 CLR 628; [1967] ALR 527; (1966) 40 ALJR 394; 14 ATD 363 High Court of Australia Australia - Commonwealth 29 Nov 1966 AustLII flag 160
Urdd Gobaith Cymru v Commissioner of Customs and Excise [1997] V & DR 273 United Kingdom circa 1997 flag 10

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