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GSTD 2006/1 - Goods and services tax: is a payment from a non-resident car manufacturer to an Australian distributor under an offshore warranty chargeback arrangement subject to GST?

[2006] ATOGSTD GSTD2006/1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)
Customs Act 1901 (Cth)
Taxation Administration Act 1953 (Cth)
Trade Practices Act 1974 (Cth)

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
CEO of Customs v AMI Toyota Ltd	[2000] FCA 1343; (2000) 102 FCR 578; 32 AAR 25	Federal Court of Australia	Australia - Commonwealth	19 Sep 2000	AustLII		74
Commissioner of Inland Revenue v Motorcorp Holdings Ltd	[2005] NZCA 33	Court of Appeal of New Zealand	New Zealand	7 Mar 2005	NZLII		5
Customs and Excise Commissioners v Reed Personnel Services Ltd	[1995] BVC 222		United Kingdom	circa 1995			7
LNC (Wholesale) Pty Ltd v Collector of Customs	(1988) 17 FCR 154; 83 ALR 559; (1988) 8 AAR 73	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw		16

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