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GSTR 2003/D8 - Goods and services tax: what is a joint venture for GST purposes?

[2003] ATODGSTR GSTR2003/D8

Australian Taxation Office

Australia - Commonwealth

26th November, 2003

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s1
Trade Practices Act 1974 (Cth)	s4J

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
ARM Constructions Pty Ltd v Commissioner of Taxation (Cth)	(1987) 19 ATR 337		Australia	circa 1987	Legal Online / Westlaw
United Dominions Corporation Ltd v Brian Pty Ltd	[1985] HCA 49; (1985) 157 CLR 1; (1985) 60 ALR 741; (1985) 59 ALJR 676	High Court of Australia	Australia - Commonwealth	1 Aug 1985	AustLII
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd	[1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217	High Court of Australia	Australia - Commonwealth	5 Jun 1974	AustLII
Pursell v Newberry	[1968] HCA 45; 118 CLR 381; 42 ALJR 148	High Court of Australia	Australia - Commonwealth	1 Aug 1968	AustLII

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