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CR 2013/39 - Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to water, sewerage and drainage supplies

[2013] ATOCR CR2013/39

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s19.5
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) Regulations 1999 (Cth)	s3
Aboriginal Housing Act 1998 (NSW)
Housing Act 2001 (NSW)
Hunter Water Act 1991 (NSW)
Independent Pricing and Regulatory Tribunal Act 1992 (NSW)
Library Act 1939 (NSW)
Local Government Act 1993 (NSW)	s220
Sydney Water Act 1994 (NSW)
Water Management Act 2000 (NSW)	s68A
Coastal Protection Act 1979 (NSW)	sSDA1973SSDAR20142014336L6J2014969.PDF.SINO_TEXT
Strata Schemes (Leasehold Development) Act 1986 (NSW)
Water Management (General) Regulation 2011 (NSW)
Water Act (Qld)

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
Air Caledonie International v Commonwealth	[1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30	High Court of Australia	Australia - Commonwealth	24 Nov 1988	AustLII		182
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

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