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GSTR 2005/D5 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 of the A New Tax System (Goods and Services Tax) Act 1999   flag 

[2005] ATODGSTR GSTR2005/D5
Australian Taxation Office
Australia - Commonwealth
4th October, 2005

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.4, s7.5
Taxation Administration Act 1953 (Cth) s10

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
Brisbane City Council v Valuer-General (Qld) [1978] HCA 40; (1978) 140 CLR 41; (1978) 21 ALR 607; (1978) 44 LGRA 16; (1978) 52 ALJR 768 High Court of Australia Australia - Commonwealth 24 Oct 1978 AustLII flag
McGeoch v Federal Commissioner of Land Tax [1929] HCA 29; (1929) 43 CLR 277 High Court of Australia Australia - Commonwealth 28 Oct 1929 AustLII flag
Keogh v Deputy Federal Commissioner of Land Tax (NSW) [1915] HCA 88; (1915) 20 CLR 258; (1916) 22 ALR 39 High Court of Australia Australia - Commonwealth 7 May 1915 AustLII flag
Fisher v Deputy Federal Commissioner of Land Tax (NSW) [1915] HCA 84; (1915) 20 CLR 242; 22 ALR 29 High Court of Australia Australia - Commonwealth circa 1915 AustLII flag
McDonald v Deputy Federal Commissioner of Land Tax (NSW) [1915] HCA 54; (1915) 20 CLR 231; 22 ALR 35 High Court of Australia Australia - Commonwealth 3 Sep 1915 AustLII flag
Morrison v Federal Commissioner of Land Tax [1914] HCA 10; (1914) 17 CLR 498; 20 ALR 113 High Court of Australia Australia - Commonwealth 16 Mar 1914 AustLII flag
Thomas, Ex p [1881] NSWLawRp 26; (1881) 2 LR (NSW) 39 Supreme Court of New South Wales Australia - New South Wales 3 Jun 1881 AustLII flag

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