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GSTR 2005/1 - Goods and services tax: the GST implications of the purchase of fuel using a fuel card

[2005] ATOGSTR 1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s1.1, s19.5
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Ronpibon Tin NL v FCT	[1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276	High Court of Australia	Australia - Commonwealth	6 Jun 1949	AustLII		849
Shipping and Forwarding Enterprise Safe	[1990] ECR I-285		Europe	circa 1990			41
Charge Card Services Ltd, Re	[1989] Ch 497; [1988] 3 All ER 702; [1988] 3 WLR 764	Court of Chancery	United Kingdom	circa 1989	LexisNexis / Westlaw		27
[1995] BVC 841	[1995] BVC 841		United Kingdom	circa 1995			3
Re Charge Card Services Ltd	[1988] All ER 702		United Kingdom	circa 1988	LexisNexis		2

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