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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
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
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

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