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GSTR 2002/2 - Goods and services tax: GST treatment of financial supplies and related supplies and acquisitions   flag 

[2002] ATOGSTR GSTR2002/2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s1.3, s2.5, s19.5, s99.5
Banking Act 1959 (Cth) s5, s9
Bankruptcy Act 1966 (Cth)
Cheques Act 1986 (Cth) s10
Corporations Act 2001 (Cth) s5, s9, s70, s92, s101, s115, s190, s196, s509
Insurance Contracts Act 1984 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Life Insurance Act 1995 (Cth) s5, s9, s9A, s12, s12A, s12B, s14, s38, s40, s55
Retirement Savings Accounts Act 1997 (Cth) s5, s9, s40
Superannuation Industry (Supervision) Act 1993 (Cth)
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth) s502, s512
Managed Investments Act 1998 (Cth)
Tax and Superannuation Laws Amendment (2012 Measures No. 1) Act 2012 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) s1
Companies (Co-operative) Act 1943 (WA)
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
9 Act 2012 9 Act 2012 United Kingdom circa 2012 flag 7
Fitz-Gibbon v Inspector General in Bankruptcy [2000] FCA 1677; (2001) 180 ALR 475 Federal Court of Australia Australia - Commonwealth 24 Nov 2000 AustLII flag 16
Yanner v Eaton [1999] HCA 53; (1999) 201 CLR 351; 166 ALR 258; (1999) 73 ALJR 1518; (1999) 107 A Crim R 551; (1999) 105 LGERA 71; (1999) 18 Leg Rep 2 High Court of Australia Australia - Commonwealth 7 Oct 1999 AustLII flag 360
Taxation, Federal Commissioner of v Orica Ltd [1998] HCA 33; (1998) 194 CLR 500; (1998) 154 ALR 1; (1998) 72 ALJR 969; (1998) 39 ATR 66 High Court of Australia Australia - Commonwealth 12 May 1998 AustLII flag 86
Malololailai Interval Holidays New Zealand Ltd v Commissioner of Inland Revenue HC Hamilton M247/93 [1997] NZHC 2461; (1997) 18 NZTC 13,137 High Court of New Zealand New Zealand 11 Feb 1997 NZLII flag 5
Malololailai Interval Holidays New Zealand Ltd v C of IR (1997) 18 NZTC 13,337 New Zealand circa 1997 CCH New Zealand flag 3
ICI Australia v FCT (1996) 68 FCR 122; 138 ALR 705; (1996) 33 ATR 174 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 8
Wilson & Horton Ltd v Commissioner of Inland Revenue HC Auckland M1025/92 [1994] NZHC 1543; [1994] 3 NZLR 232; (1994) 18 TRNZ 792; (1994) 16 NZTC 11,221 High Court of New Zealand New Zealand 17 Jun 1994 NZLII flag 7
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2085
Cohns Industries Pty Ltd v Deputy FCT (Cth) (1979) 37 FLR 508; (1979) 24 ALR 658; 9 ATR 759 Australia circa 1979 Legal Online / Westlaw flag 43
Fairway Estates Pty Ltd v FCT [1970] HCA 29; (1970) 123 CLR 153; 1 ATR 726; 44 ALJR 306 High Court of Australia Australia - Commonwealth 21 Aug 1970 AustLII flag 79
Gartside v Inland Revenue Commissioners [1967] UKHL 6; [1968] AC 553; [1968] 1 All ER 121; [1968] 2 WLR 277 House of Lords United Kingdom 13 Dec 1967 BAILII flag 244
YZ Finance Co Pty Ltd v Cummings [1964] HCA 12; (1964) 109 CLR 395; [1964] ALR 667; 37 ALJR 431 High Court of Australia Australia - Commonwealth 25 Feb 1964 AustLII flag 174
Cuisenaire v Reed [1963] VicRp 96; [1963] VR 719; (1962) 5 FLR 180; (1962) 1B IPR 235 Australia - Victoria 7 Aug 1962 AustLII flag 37
In Estate of Nicholas [1955] VicLawRp 28; [1955] VLR 291; [1955] ALR 817 Australia - Victoria 17 May 1955 AustLII flag 12
National Trustees Executors and Agency Co of A/asia Ltd v Commissioner of Taxation (Cth) [1954] HCA 71; (1954) 91 CLR 540; [1954] ALR 1119 High Court of Australia Australia - Commonwealth 29 Nov 1954 AustLII flag 63
Lippett v Robertson [1953] SASR 13 Supreme Court of South Australia Australia - South Australia circa 1953 Legal Online / Westlaw flag 6
Proprietary Articles Trade Association of South Australia Inc, In re [1949] SAStRp 5; [1949] SASR 88; [1949] ALR 529 Supreme Court of South Australia Australia - South Australia 24 Mar 1949 AustLII flag 10
Downs Distributing Co Pty Ltd v Associated Blue Star Stores Pty Ltd (in liq) [1948] HCA 14; (1948) 76 CLR 463; (1948) 22 ALJR 286 High Court of Australia Australia - Commonwealth 27 Aug 1948 AustLII flag 129
Attorney-General v Carlton Bank [1899] UKLawRpKQB 119; [1899] 2 QB 158 United Kingdom 2 Jun 1899 CommonLII flag 49

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