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Rataplan Pty Ltd v Commissioner of Taxation     3

Cases Referring to this Case

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
GSTD 2020/1 - Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?	[2020] ATOGSTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
GSTD 2020/1 - Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?	[2020] ATOGSTD GSTD2020/1	Australian Taxation Office	Australia - Commonwealth	circa 2020	AustLII
Westrac Equipment Pty Ltd v Commissioner of Taxation	[2004] FCA 921	Federal Court of Australia	Australia - Commonwealth	14 Jul 2004	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court †	Jurisdiction	Date	Full Text		Citation Index
re Banque des Marchands de Moscou (Koupetschesky)	[1958] Ch 182	Court of Chancery	United Kingdom	circa 1958	LexisNexis / Westlaw		6
Inland Revenue Commissioners v Buchanan	[1958] Ch 289	Court of Chancery	United Kingdom	circa 1958	LexisNexis / Westlaw		8
Westrac Equipment Pty Ltd v Commissioner of Taxation	[2004] FCA 921	Federal Court of Australia	Australia - Commonwealth	14 Jul 2004	AustLII
Ashton Mining Ltd v FCT	[2000] FCA 590; (2000) 44 ATR 249	Federal Court of Australia	Australia - Commonwealth	8 May 2000	AustLII		9
Allstate Life Insurance Co v Australia and New Zealand Banking Group Ltd (No 6)	(1996) 64 FCR 79; (1996) 137 ALR 138	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		92
Cannane v Official Trustee In Bankruptcy	(1996) 65 FCR 453; (1996) 136 ALR 406	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		16
Burrill v Commissioner of Taxation	(1996) 67 FCR 519; (1996) 33 ATR 133	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		23
Akai Pty Ltd v People's Insurance Co Ltd	[1996] HCA 39; (1996) 188 CLR 418; (1996) 141 ALR 374; (1996) 71 ALJR 156; (1997) 9 ANZ Insurance Cases 61-347; [1997] 2 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 1996	AustLII		201
Haque v Haque (No 2)	[1965] HCA 38; (1965) 114 CLR 98; [1966] ALR 553; (1965) 39 ALJR 144	High Court of Australia	Australia - Commonwealth	29 Jul 1965	AustLII		68
Henty House Pty Ltd (In Voluntary Liquidation) v FCT	[1953] HCA 54; (1953) 88 CLR 141; [1953] ALR 828; 10 ATD 231; 5 AITR 557; 14 CTBR (NS) Case 71	High Court of Australia	Australia - Commonwealth	9 Sep 1953	AustLII		36
FCT v Wade	[1951] HCA 66; (1951) 84 CLR 105; [1951] ALR 962; (1951) 9 ATD 337; (1951) 5 AITR 214; (1951) 25 ALJR 626	High Court of Australia	Australia - Commonwealth	5 Nov 1951	AustLII		200
R v Regos	[1947] HCA 19; (1947) 74 CLR 613; [1947] ALR 308; (1947) 21 ALJR 110	High Court of Australia	Australia - Commonwealth	9 Jun 1947	AustLII		89
Koitaki Para Rubber Estates Ltd v FCT	[1941] HCA 13; (1941) 64 CLR 241; [1941] ALR 125; (1941) 6 ATD 82; (1941) 2 AITR 167	High Court of Australia	Australia - Commonwealth	21 Apr 1941	AustLII		457
Pinnel's Case	[1572] EngR 290; 77 ER 237; (1572-1616) 5 Co Rep 117	King's Bench	United Kingdom	circa 1572	CommonLII		64
Bonython v The Commonwealth	[1950] UKPCHCA 3; (1950) 81 CLR 486	Privy Council	Australia	30 Oct 1950	AustLII		53
European Bank Ltd v Citibank Ltd	[2004] NSWCA 76; (2004) 60 NSWLR 153; (2004) 1 BFRA 178	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	25 Mar 2004	AustLII		18
Gage v Langford	582 SW 2d 203	US		circa 1941			1
United States Fidelity & Guaranty Co v Bimco Iron & Metal Corporation	464 SW 2d 353	US		circa 1941			9
Victoria Bank & Trust Co v Brady	779 SW 2d 893	US		circa 1941			6
Tenneco Inc v Enterprise Products Co	925 SW 2d 640	US		circa 1941			3
Sedona Contracting Inc v Ford, Powell & Carson, Inc	995 SW 2d 192	US		circa 1941			1
Burton v National Bank of Commerce of Dallas	679 SW 2d 115	US		circa 1941			1
Amin Rasheed Shipping Corporation v Kuwait Insurance Co (The Al Wahab)	[1984] AC 50; [1983] 2 All ER 884; [1983] 3 WLR 241; [1983] 2 Lloyds Rep 365		United Kingdom	circa 1984	LexisNexis / Westlaw		154
Gas & Fuel Corporation (Vic) v Comptroller of Stamps	[1964] VicRp 77; [1964] VR 617		Australia - Victoria	23 Mar 1964	AustLII		13
Benwerrin Developments Pty Ltd v Commissioner of Taxation (Cth)	53 FLR 329; (1981) 39 ALR 229; (1981) 12 ATR 335		Australia	circa 1981	Legal Online / Westlaw		4
Hamlyn & Co v Talisker Distillery	[1894] UKLawRpAC 29; [1894] AC 202		United Kingdom	10 May 1894	CommonLII		44
[1558-1774] All Er 612	[1558-1774] All ER 612		United Kingdom	circa 1558	LexisNexis		3
Mattinson v Multiplo Incubators Pty Ltd	[1977] 1 NSWLR 368; [1977] WCR (NSW) 11		Australia - New South Wales	circa 1977	LexisNexis AU		39
Kahler v Midland Bank Ltd	[1950] AC 24; [1949] 2 All ER 621		United Kingdom	circa 1950	LexisNexis / Westlaw		33