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GSTR 2000/2 - Goods and Services Tax: adjustments for bad debts

[2000] ATOGSTR GSTR2000/2

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s2.1, s2.5, s3.5, s4.5, s7.5, s19.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth)	s1, s5, s6, s9, s10, s11, s15, s15G, s17, s21, s25
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
(1997) 18 NZTC 8,188	(1997) 18 NZTC 8,188		New Zealand	circa 1997	CCH New Zealand
NT92/289 and Deputy Commissioner of Taxation	[1993] AATA 685; (1993) 27 ATR 1022	Administrative Appeals Tribunal	Australia	21 Oct 1993	AustLII
G E Crane Pty Ltd v FCT	[1971] HCA 75; 126 CLR 177; (1971) 2 ATR 692; (1971) 46 ALJR 15	High Court of Australia	Australia - Commonwealth	17 Dec 1971	AustLII
Point v FCT	[1970] HCA 7; 119 CLR 453; 44 ALJR 121; 1 ATR 577	High Court of Australia	Australia - Commonwealth	18 Mar 1970	AustLII

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