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GSTR 2001/D1 - Goods and services tax: how does section 188-25 affect the calculation of 'projected annual turnover' for the purposes of the GST Act?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of State Revenue v Victoria Gardens Developments Pty Ltd	[2000] VSCA 233; (2000) 46 ATR 61	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	12 Dec 2000	AustLII		24
Perpetual Trustee Co Ltd v Commissioner of State Revenue	[2000] VSC 177; (2000) 44 ATR 273	Supreme Court of Victoria	Australia - Victoria	12 May 2000	AustLII		28
Re Taxation Appeals	[1991] AATA 197; (1991) 22 ATR 3402	Administrative Appeals Tribunal	Australia	28 Aug 1991	AustLII		35
Burswood Management Ltd v Attorney-General (Cth)	[1990] FCA 203; 23 FCR 144; (1990) 94 ALR 220; (1990) 20 ALD 357; [1990] ATPR 41-032	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		105
Commissioner of Taxation v Raymor (NSW) Pty Ltd	[1990] FCA 193; (1990) 24 FCR 90; (1990) 94 ALR 255; (1990) 21 ATR 458	Federal Court of Australia	Australia - Commonwealth	18 Jun 1990	AustLII		65
Hatfield v Health Insurance Commission	[1987] FCA 286; (1987) 15 FCR 487; (1987) 77 ALR 103; 77 ALT 103; 14 ALD 131	Federal Court of Australia	Australia - Commonwealth	27 Aug 1987	AustLII		113
Australian Telecommunications Commission v Krieg Enterprises Pty Ltd	(1976) 14 SASR 303; (1976) 27 FLR 400	Supreme Court of South Australia	Australia - South Australia	circa 1976	Legal Online / Westlaw		74
Reseck v FCT	[1975] HCA 38; (1975) 133 CLR 45; (1975) 6 ALR 642; (1975) 5 ATR 538; (1975) 49 ALJR 370	High Court of Australia	Australia - Commonwealth	30 Sep 1975	AustLII		194
Edwards v Bairstow	[1955] UKHL 3; [1956] AC 14; [1955] 3 All ER 48; 36 Tax Cas 207; [1955] 3 WLR 410; [1955] TR 209	House of Lords	United Kingdom	25 Jul 1955	BAILII		1151
AE Terry's Motors Ltd v Rinder	[1948] SAStRp 19; [1948] SASR 167		Australia - South Australia	12 Jul 1948	AustLII		39
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		398
R v The Judge in Bankruptcy; Ex parte Lowenstein	[1938] ArgusLawRp 7; (1938) 44 ALR 173	Argus Law Reports	Australia	7 Mar 1938	AustLII		42
United Collieries Ltd v Inland Revenue Commissioners	[1930] SC 215; (1929) 12 Tax Cas 1248		United Kingdom - Scotland	circa 1929			27
Tillmanns Butcheries Pty Ltd v Australasian Meat Industry Employees' Union	27 ALR 367; 42 FLR 331		Australia	circa 1955	LexisNexis AU		295