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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
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
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
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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