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CR 2013/1 - Goods and services tax: the GST treatment of rates and annual charges levied by NSW councils

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)
Copyright Act 1968 (Cth)
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)
Local Government Act 1993 (NSW)	s220, s501
Local Government (General) Regulation 2005 (NSW)	s125

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Roy Morgan Research Pty Ltd v Commissioner of Taxation	[2011] HCA 35; (2011) 244 CLR 97; (2011) 281 ALR 205; (2011) 80 ATR 1; (2011) 85 ALJR 1115; [2011] ATC 20-282	High Court of Australia	Australia - Commonwealth	circa 2011	AustLII		57
Matthews v Chicory Marketing Board (Vic)	[1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370	High Court of Australia	Australia - Commonwealth	9 Aug 1938	AustLII		217
Municipal Council of Sydney v Commonwealth	[1904] HCA 50; (1904) 1 CLR 208; 10 ALR (CN) 29	High Court of Australia	Australia - Commonwealth	10 May 1904	AustLII		90

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