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GSTR 2002/5 - Goods and services tax: when is a 'supply of a going concern' GST-free?    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474	High Court of Australia	Australia - Commonwealth	circa 2014	AustLII		38
FCT v Murry	(1998) 193 CLR 605; (1998) 39 ATR 129		Australia - Commonwealth	circa 1998	Legal Online / Westlaw		175
Pine v Commissioner of Inland Revenue CA44/96	[1997] NZCA 408; (1998) 18 NZTC 13,570	Court of Appeal of New Zealand	New Zealand	3 Dec 1997	NZLII		8
Belton v Commissioner of Inland Revenue HC Auckland M412/97	[1997] NZHC 1241; (1997) 18 NZTC 13,403	High Court of New Zealand	New Zealand	23 Sep 1997	NZLII		5
Allen Yacht Charters Ltd v Commissioner of Inland Revenue HC Auckland M118/94	[1994] NZHC 1235; (1994) 16 NZTC 11,270; (1994) 18 TRNZ 833	High Court of New Zealand	New Zealand	13 Jul 1994	NZLII		6
Peverill v Meir	(1990) 95 ALR 401		Australia	circa 1990	LexisNexis AU		11
(1990) 12 NZTC 2,556	(1990) 12 NZTC 2,556		New Zealand	circa 1990	CCH New Zealand		7
Marbut Gunnersen Industries Pty Ltd v Commissioner of Taxation (Cth); Commissioner of Taxation (Cth) v Monaro Sawmills Pty Ltd	[1982] FCA 65; 60 FLR 241; 40 ALR 427; (1982) 12 ATR 926	Federal Court of Australia	Australia - Commonwealth	4 May 1982	AustLII		6
Nokes v Doncaster Amalgamated Collieries Ltd	[1940] AC 1014; [1940] 3 All ER 549		United Kingdom	circa 1940	LexisNexis / Westlaw		260