GSTR 2001/6 - Goods and services tax: non-monetary consideration

[2001] ATOGSTR GSTR2001/6

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, s7.5, s19.5
Income Tax Assessment Act 1936 (Cth)	s1, s21, s63
Taxation Administration Act 1953 (Cth)	s1, s9
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Chatham Islands Enterprise Trust v Commissioner of Inland Revenue CA171/98	[1999] NZCA 405; [1999] 2 NZLR 388; (1999) 19 NZTC 15,075	Court of Appeal of New Zealand	New Zealand	10 Mar 1999	NZLII	12
C of IR v New Zealand Refining Co Ltd	[1997] NZCA 332; (1997) 18 NZTC 13,187	Court of Appeal of New Zealand	New Zealand	16 Apr 1997	NZLII	21
Customs and Excise Commissioners v Westmorland Motorway Services Ltd	[1997] BVC 198		United Kingdom	circa 1997		3
Rosgill Group Ltd v Customs and Excise Commissioners	[1997] BVC 388		United Kingdom	circa 1997		3
Goldsmiths (Jewellers) Ltd v Commissioners of Customs and Excise	[1997] BVC 494		United Kingdom	circa 1997		3
Trustee, Executors and Agency Co New Zealand Ltd v Commissioner of Inland Revenue	(1997) 18 NZTC 13,076		New Zealand	circa 1997	CCH New Zealand	9
Solomon Pacific Resources NL v Acacia Resources Ltd (No 2)	(1996) 131 FLR 179; (1996) 19 ACSR 677; (1996) 14 ACLC 637		Australia	circa 1996	Legal Online / Westlaw	7
Burrill v Commissioner of Taxation	(1996) 67 FCR 519; (1996) 33 ATR 133	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw	23
Customs and Excise Commissioners v Sai Jewellers	[1996] BVC 140		United Kingdom	circa 1996		3
New Zealand Refining Co Ltd v C of IR	(1995) 17 NZTC 12,307		New Zealand	circa 1995	CCH New Zealand	5
C of IR v Databank Systems Ltd	(1989) 11 NZTC 6,093		New Zealand	circa 1989	CCH New Zealand	3
[1988] BTC 5	[1988] BTC 5		United Kingdom	circa 1988		2
Naturally Yours Cosmetics Ltd v Customs and Excise Commissioners	(1988) 3 BVC 428		United Kingdom	circa 1988		4
Apple and Pear Development Council v Customs and Excise Commissioners	[1988] BTC 5116		United Kingdom	circa 1988		6
Marac Finance Ltd v Virtue	[1981] 1 NZLR 586		New Zealand	circa 1981	LexisNexis	59
FCT v St Helens Farm (ACT) Pty Ltd	(1981) 11 ATR 544		Australia	circa 1981	Legal Online / Westlaw	3
DPP v Turner	[1974] AC 357; [1973] 3 All ER 124; [1973] 3 WLR 352		United Kingdom	circa 1974	LexisNexis / Westlaw	24
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	29
FCT v McPhail	[1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346	High Court of Australia	Australia - Commonwealth	26 Mar 1968	AustLII	55
White v Elmdene Estates	[1959] 2 All ER 605		United Kingdom	circa 1959	LexisNexis	12
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII	60
Vyricheria Narayana Gajapatiraju v The Revenue Divisional Officer, Vizagapatam	[1939] UKPC 15; [1939] AC 302; [1939] 2 All ER 317	Privy Council	United Kingdom	23 Feb 1939	BAILII	194
Spencer v Commonwealth of Australia	(1907) 5 CLR 418		Australia - Commonwealth	circa 1907	Legal Online / Westlaw	956
81 Atc 4,040	81 ATC 4,040		Australia	circa 1939	IntelliConnect	3

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