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GSTR 2006/7 - Goods and services tax: how the margin scheme applies to a supply of real property made on or after 1 December 2005 that was acquired or held before 1 July 2000   flag 

[2006] ATOGSTR 7
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Tax Laws Amendment (2005 Measures No. 2) Bill 2005 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s3.5, s7.5, s9.5, s15.5, s19.5
A New Tax System (Australian Business Number) Act 1999 (Cth) s1, s5, s9, s10, s11, s35, s41
Income Tax Assessment Act 1936 (Cth) s318
Income Tax Assessment Act 1997 (Cth) s1.2
Public Service Act 1999 (Cth)
Taxation Administration Act 1953 (Cth) s22, s38

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
5 Act 2008 5 Act 2008 United Kingdom circa 2008 flag 7
2 Act 2005 2 Act 2005 United Kingdom circa 2005 flag 46
Collis v FCT (1996) 33 ATR 438 Australia circa 1996 Legal Online / Westlaw flag 50
Granby Pty Ltd v FCT [1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400 Federal Court of Australia Australia - Commonwealth 28 Apr 1995 AustLII flag 81
Trustee for the Estate of the late AW Furse No 5 Will Trust v FCT (1990) 21 ATR 1123 Australia circa 1990 Legal Online / Westlaw flag 64
Barnsdall v FCT (1988) 81 ALR 173; (1988) 19 ATR 1352; 45 SW 2d 46 Australia circa 1988 LexisNexis AU flag 42
Commonwealth v Oldfield [1976] HCA 17; (1976) 133 CLR 612; (1976) 10 ALR 243; (1976) 40 LGRA 269; (1976) 50 ALJR 535 High Court of Australia Australia - Commonwealth 8 Apr 1976 AustLII flag 18
McGeoch v Federal Commissioner of Land Tax [1929] HCA 29; (1929) 43 CLR 277 High Court of Australia Australia - Commonwealth 28 Oct 1929 AustLII flag 34
Keogh v Deputy Federal Commissioner of Land Tax (NSW) [1915] HCA 88; (1915) 20 CLR 258; (1916) 22 ALR 39 High Court of Australia Australia - Commonwealth 7 May 1915 AustLII flag 12
Also Fisher v Deputy Federal Commissioner for NSW Land Tax (1915) 20 CLR 242 Australia - Commonwealth circa 1915 Legal Online / Westlaw flag 23
Morrison v Federal Commissioner of Land Tax [1914] HCA 10; (1914) 17 CLR 498; 20 ALR 113 High Court of Australia Australia - Commonwealth 16 Mar 1914 AustLII flag 40
Thomas, Ex p [1881] NSWLawRp 26; (1881) 2 LR (NSW) 39 Supreme Court of New South Wales Australia - New South Wales 3 Jun 1881 AustLII flag 4

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