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GSTR 2005/D9 - Goods and services tax: insurance settlements and entitlement to input tax credits

[2005] ATODGSTR GSTR2005/D9

Australian Taxation Office

Australia - Commonwealth

21st December, 2005

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s1.1, s19.5
Taxation Administration Act 1953 (Cth)	s1, s5, s9, s10
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
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
(1995) 17 NZTC 12,325	(1995) 17 NZTC 12,325		New Zealand	circa 1995	CCH New Zealand		10
Customs and Excise Commissioners v Bedrow Group PLC	[1999] 2 All ER 1; [1999] 1 WLR 408; [2000] BVC 2207		United Kingdom	circa 2000	BAILII		51
R v Kelly (Edward)	[1999] UKHL 4; [2000] QB 198; [1999] 2 All ER 13; [1999] 2 WLR 1100; [1999] BVC 96	House of Lords	United Kingdom	11 Feb 1999	BAILII		1548
Customs and Excise Commissioners	[2004] EWCA Civ 559; [2004] BVC 485	England and Wales Court of Appeal - Civil Division	United Kingdom - England and Wales	14 May 2004	BAILII		17
WHA Ltd v Customs and Excise Commissioners	[2003] EWHC 305	High Court of England and Wales	United Kingdom - England and Wales	circa 2003	BAILII

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