GSTR 2002/D8 - Goods and Services Tax: when is a non-resident 'not in Australia when the thing supplied is done' for the purposes of item 2 of the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999?

[2002] ATODGSTR GSTR2002/D8

Australian Taxation Office

Australia - Commonwealth

30th October, 2002

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax Act) 1999 (Cth)	s2.5, s19.5
Corporations Act 2001 (Cth)	s9, s70, s75, s80, s190, s601CD, s601CF, s601CG, s601CT
Income Tax Assessment Act 1936 (Cth)	s1, s6
Superannuation Act 1976 (Cth)	s70, s75, s80, s89, s90, s93, s190
Superannuation Act 1990 (Cth)
Taxation Administration Act 1953 (Cth)	s5, s9, s9, s21, s22, s24, s38

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text	Citation Index †
Tesco Supermarkets Ltd v Nattrass	[1971] UKHL 1; [1972] AC 153; [1971] 2 All ER 127; [1971] 2 WLR 1166	House of Lords	United Kingdom	31 Mar 1971	BAILII	599
Adams v Cape Industries PLC	[1990] Ch 433; [1991] 1 All ER 929; [1990] BCLC 479; [1990] BCC 786; [1990] 2 WLR 657	Court of Chancery	United Kingdom	circa 1990	LexisNexis / Westlaw	284
Laurie v Carroll	[1958] HCA 4; (1958) 98 CLR 310; 32 ALJR 7	High Court of Australia	Australia - Commonwealth	11 Mar 1958	AustLII	264
Commonwealth Bank of Australia v White	[1999] VSC 262; [1999] 2 VR 681	Supreme Court of Victoria	Australia - Victoria	29 Jul 1999	AustLII	56
National Commercial Bank v Wimborne	(1979) 11 NSWLR 156		Australia - New South Wales	circa 1979	LexisNexis AU	44
Okura & Co Ltd v Forsbacka Jernverks Aktiebolag	[1914] UKLawRpKQB 4; [1914] 1 KB 715		United Kingdom	20 Jan 1914	CommonLII	38
BHP Petroleum Pty Ltd v Oil Basins Ltd	[1985] VicRp 71; [1985] VR 725		Australia - Victoria	3 Apr 1985	AustLII	33
South India Shipping Corporation v Bank of Korea	[1985] 1 WLR 585		United Kingdom	circa 1985	LexisNexis / Westlaw	25
Dunlop Pneumatic Tyre Co Ltd v Actien-Gesellschaft Fur Motor Und Motorfahrzeubau Vorm Cudell & Co	[1902] UKLawRpKQB 3; [1902] 1 KB 342; [1900-3] All ER 195; 71 LJKB 284; 86 LT 472	King's Bench	United Kingdom	15 Jan 1902	CommonLII	25
Vogel v R & A Kohnstamm Ltd	[1973] QB 133		United Kingdom	circa 1973	LexisNexis / Westlaw	18
Perrett v Robinson	[1985] 1 Qd R 83; (1984) 1 MVR 398		Australia - Queensland	circa 1985	LexisNexis AU	8
Littauer Glove Corporation v FW Millington	(1928) 44 TLR 746		United Kingdom	circa 1928	LexisNexis	8
Carrick v Hancock	(1895) 12 TLR 59		United Kingdom	circa 1895	LexisNexis	7
Anglo Australian Foods Ltd v Credit Suisse	(1988) 1 ACSR 69		Australia	circa 1988	LexisNexis AU	6
Customs v Excise DFDS A/S (Case C-260/95)	[1997] BVC 279		United Kingdom	circa 1997		4
Vogel v R & A Kohnstamm Ltd	[1971] 2 All ER 1428		United Kingdom	circa 1971	LexisNexis	4
Crimdon	[1900] UKLawRpPro 26; [1900] P 171		United Kingdom	21 May 1900	CommonLII	3
Vogel v RA Kohnstamm Ltd	[1973] 2 QB 133		United Kingdom	circa 1973	LexisNexis / Westlaw	2
Sfeir v National Insurance Co of New Zealand Ltd	[1964] 1 Lloyds Rep 330		United Kingdom	circa 1964	Westlaw	2
194 TR 2002/5	194 TR 2002/5			circa 2002		1
Newey and Eyre Group Ltd	[1996] BVC 2329		United Kingdom	circa 1996		1

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