CR 2013/41 - Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to enforcement activities, essential services, provision of information, use of professional and staff time and works

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)
Civil Aviation Regulations (Cth)	s5.01
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)	s1
Environmental Planning and Assessment Act 1979 (NSW)	s6.26, s6.27, s6.28
Food Act 2003 (NSW)	s81, s100
Government Information (Public Access) Act 2009 (NSW)
Local Government Act 1993 (NSW)	s5, s9, s15, s67, s68A, s81, s220
Privacy and Personal Information Protection Act 1998 (NSW)
Protection of the Environment Operations Act 1997 (NSW)	s100, s308
Roads Act 1993 (NSW)	s5, s7, s9, s139A, s217, s218
Water Management Act 2000 (NSW)	s10, s360
Environmental Planning and Assessment Regulation (NSW)
Road Transport (General) Act 2005 (NSW)
Fire Brigades Regulation 2008 (NSW)
Food Regulation 2010 (NSW)
Local Government (General) Regulation 2005 (NSW)	s6, s10, s81, s81
Freedom of Information Act (SA)	s10

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index
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
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

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