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GSTR 2006/D2 - Goods and services tax: in the application of paragraph (b) of item 3 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 to a supply, when does 'effective use or enjoyment' of the supply 'take place outside Australia'?   flag 

[2006] ATODGSTR GSTR2006/D2
Australian Taxation Office
Australia - Commonwealth
1st March, 2006

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s2.5, s19.5
Taxation Administration Act 1953 (Cth) s5, s9

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ACP Publishing Pty Ltd v Commissioner of Taxation [2005] FCAFC 57; (2005) 142 FCR 533; 219 ALR 307; 59 ATR 98 Federal Court of Australia Australia - Commonwealth 13 Apr 2005 AustLII flag 14
(1978) 1 BVC 215 (1978) 1 BVC 215 United Kingdom circa 1978 flag 1

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