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GSTR 2011/1 - Goods and services tax: development, lease and disposal of a retirement village tenanted under a 'loan-lease' arrangement   flag 

[2011] ATOGSTR GSTR2011/1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
GST Act (Cth) s7.5, s19.5
Taxation Administration Act 1953 (Cth) s9, s15
Real Property Act 1900 (NSW)
Retirement Villages Act 1999 (NSW)
Land Title Act 1994 (Qld)
Retirement Villages Act 1999 (Qld)
Real Property Act 1886 (SA)
Retirement Villages Act 1987 (SA)
Land Titles Act 1980 (Tas)
Retirement Villages Act 2004 (Tas) s9, s15, s25, s35, s38, s40
Retirement Villages Act 1986 (Vic)
Retirement Villages Act 1992 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Burness v Supaproducts Pty Ltd [2009] FCA 893; (2009) 259 ALR 339; (2009) 74 ACSR 1 Federal Court of Australia Australia - Commonwealth 18 Aug 2009 AustLII flag 20
TT-Line Co Pty Ltd v Commissioner of Taxation [2009] FCA 658; 72 ATR 982; [2009] ATC 20-110; (2009) 181 FCR 400 Federal Court of Australia Australia - Commonwealth 18 Jun 2009 AustLII flag 6
Commissioner, South African Revenue Service v Brummeria Renaissance (Pty) Ltd & others [2007] ZASCA 99; 2007 6 SA 601; [2007] 4 All SA 1338; (2007) 69 SATC 205 Supreme Court of Appeal of South Africa South Africa 13 Sep 2007 SAFLII flag 20
FCT v Citylink Melbourne Ltd [2006] HCA 35; (2006) 228 CLR 1; 228 ALR 301; (2006) 62 ATR 648; (2006) 80 ALJR 1282 High Court of Australia Australia - Commonwealth 20 Jul 2006 AustLII flag 75
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 80
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 86
Macks v Blacklaw & Shadforth Pty Ltd [1997] FCA 667; (1997) 147 ALR 281; (1997) 24 ACSR 292; (1997) 15 ACLC 1099 Federal Court of Australia Australia - Commonwealth 23 Jul 1997 AustLII flag 85
Commissioner of Taxation v Radilo Enterprises Pty Ltd [1997] FCA 22; (1997) 72 FCR 300; (1997) 142 ALR 305; (1997) 22 ACSR 727; (1997) 34 ATR 635 Federal Court of Australia Australia - Commonwealth circa 1997 AustLII flag 61
Burrill v Commissioner of Taxation (1996) 67 FCR 519; (1996) 33 ATR 133 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 23
Richard Walter Pty Ltd v FCT (1995) 31 ATR 95 Australia circa 1995 Legal Online / Westlaw flag 11
Booth v FCT [1987] HCA 61; (1987) 164 CLR 159; 76 ALR 375; (1987) 19 ATR 514; 62 ALJR 40 High Court of Australia Australia - Commonwealth 16 Dec 1987 AustLII flag 38
Kemtron Industries Pty Ltd v Commissioner of Stamp Duties [1984] 1 Qd R 576; (1984) 15 ATR 627 Australia - Queensland circa 1984 LexisNexis AU flag 70
FCT v Foxwood (Tolga) Pty Ltd [1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427 High Court of Australia Australia - Commonwealth 2 Jun 1981 AustLII flag 28
Exeter Golf and Country Club Ltd v Customs and Excise Commissioners (1981) 1 BVC 385 United Kingdom circa 1981 flag 3
Finance Corporation of Australia Ltd v Commissioner of Stamp Duties (Q) [1981] Qd R 493; (1981) 12 ATR 112 Australia - Queensland circa 1981 LexisNexis AU flag 8
Customs and Excise Commissioners v Exeter Golf and Country Club Ltd (1979) 1 BVC 316 United Kingdom circa 1979 flag 3
Re Securitibank Ltd (No 2) [1978] 2 NZLR 136 New Zealand circa 1978 LexisNexis flag 78
Simpson v Forrester [1973] HCA 4; (1973) 132 CLR 499; [1972-73] ALR 1025; 47 ALJR 149 High Court of Australia Australia - Commonwealth 9 Mar 1973 AustLII flag 10
Australian Woollen Mills Pty Ltd v The Commonwealth [1954] HCA 20; (1954) 92 CLR 424; [1954] ALR 453; (1954) 28 ALJR 94 High Court of Australia Australia - Commonwealth 4 May 1954 AustLII flag 217
Berry v FCT [1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262 High Court of Australia Australia - Commonwealth 28 Oct 1953 AustLII flag 60
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 178
Brooks Wharf & Bull Wharf Ltd v Goodman Brothers [1937] 1 KB 534; [1936] 3 All ER 696; 106 LJKB 437 United Kingdom circa 1937 LexisNexis / Westlaw flag 59
Commissioner of Stamp Duties (NSW) v Perpetual Trustee Co Ltd [1929] HCA 27; (1929) 43 CLR 247; [1930] ALR 33 High Court of Australia Australia - Commonwealth 17 Oct 1929 AustLII flag 28
Mills v United Counties Bank, Ld [1911] UKLawRpCh 107; (1912) 1 Ch 231 Court of Chancery United Kingdom 2 Nov 1911 CommonLII flag 5
Fink v Robertson [1907] HCA 7; (1907) 4 CLR 864 High Court of Australia Australia - Commonwealth 28 Mar 1907 AustLII flag 20
Swayne v the Commissioners of Inland Revenue [1898] UKLawRpKQB 217; [1899] 1 QB 335 United Kingdom 21 Dec 1898 CommonLII flag 5
Currie v Misa [1875] UKLawRpExch 11; (1875-76) LR 1 AC 554; (1875) LR 10 Exch 153 Court of Exchequer United Kingdom 11 Feb 1875 CommonLII flag 97
Simpson v Eggington [1855] EngR 220; (1855) 10 Exch 845; 10 CB 845; 156 ER 683; 24 LJEx 312 Court of Exchequer United Kingdom circa 1855 CommonLII flag 25
Waring v Ward [1802] EngR 288; 7 Ves 332; 32 ER 136; (1802) 7 Ves Jr 332 Court of Chancery United Kingdom circa 1802 CommonLII flag 23

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