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GSTD 2020/1 - Goods and services tax: when is the supply of a transaction account GST-free under table item 3 or table item 4(a) of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Rataplan Pty Ltd v FCT	56 ATR 407		Australia		Legal Online / Westlaw		3
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474	High Court of Australia	Australia - Commonwealth	circa 2014	AustLII		38
Andrews v Australia and New Zealand Banking Group Ltd	[2011] FCA 1376; (2011) 211 FCR 53; (2011) 288 ALR 611; (2011) 86 ACSR 292; [2011] ASC 155-106	Federal Court of Australia	Australia - Commonwealth	5 Dec 2011	AustLII		22
Rataplan Pty Ltd v Commissioner of Taxation	[2004] FCA 920	Federal Court of Australia	Australia - Commonwealth	14 Jul 2004	AustLII		3
Haque v Haque (No 2)	[1965] HCA 38; (1965) 114 CLR 98; [1966] ALR 553; (1965) 39 ALJR 144	High Court of Australia	Australia - Commonwealth	29 Jul 1965	AustLII		68
European Bank Ltd v Citibank Ltd	[2004] NSWCA 76; (2004) 60 NSWLR 153; (2004) 1 BFRA 178	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	25 Mar 2004	AustLII		18
Alcom Ltd v Republic of Colombia	[1984] AC 580; [1984] 2 All ER 6; [1984] 2 WLR 750; [1984] 2 Lloyds Rep 24		United Kingdom	circa 1984	LexisNexis / Westlaw		67
Hart v Sangster	[1957] 1 Ch 329; [1957] 2 All ER 208	Court of Chancery	United Kingdom	circa 1957	LexisNexis / Westlaw		14
Joachimson v Swiss Bank Corporation	[1921] 3 KB 110; [1921] All ER 92; 125 LT 338; 90 LJKB 973		United Kingdom	circa 1921	LexisNexis / Westlaw		154