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Sterling Guardian Pty Ltd v Commissioner of Taxation   flag  36

[2006] FCAFC 12; (2006) 149 FCR 255; 228 ALR 712; [2007] ALMD 1419; (2006) 62 ATR 119
Federal Court of Australia
Australia - Commonwealth
21st February, 2006

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pidorenko v Minister for Immigration, Citizenship and Multicultural Affairs [2024] FedCFamC2G 525 Federal Circuit and Family Court of Australia - Division 2 General Federal Law Australia - Commonwealth 11 Jun 2024 AustLII flag
Konebada Pty Ltd ATF the William Lewski Family Trust v Commissioner of Taxation [2023] FCA 257 Federal Court of Australia Australia - Commonwealth 24 Mar 2023 AustLII flag 2
Commissioner of Taxation v Landcom [2022] FCAFC 204 Federal Court of Australia Australia - Commonwealth 22 Dec 2022 AustLII flag
Landcom v Commissioner of Taxation [2022] FCA 510 Federal Court of Australia Australia - Commonwealth 9 May 2022 AustLII flag 3
Lloyd v Belconnen Lakeview Pty Ltd [2019] FCA 2177; (2019) 377 ALR 234; (2019) 142 ACSR 445 Federal Court of Australia Australia - Commonwealth 20 Dec 2019 AustLII flag 25
S M Ho & K W Loh & T Low & W Orr and Commissioner of Taxation [2018] AATA 3911; (2018) 109 ATR 145 Administrative Appeals Tribunal Australia 16 Oct 2018 AustLII flag 2
McEwans Australia Pty Ltd v Brisbane City Council [2016] QDC 347 District Court of Queensland Australia - Queensland 21 Dec 2016 AustLII flag
Unit Trend Services Pty Ltd v Commissioner of Taxation [2012] FCAFC 112; (2012) 205 FCR 29; (2012) 85 ATR 48 Federal Court of Australia Australia - Commonwealth 17 Aug 2012 AustLII flag 3
Bauskis v Liew [2012] NSWSC 838 Supreme Court of New South Wales Australia - New South Wales 26 Jul 2012 AustLII flag 2
Naxatu Pty Ltd v Perpetual Trustee Co Ltd; In the Matter of Sterling Estates Development Corporation Pty Ltd (Receivers and Managers Appointed) (Subject to a Deed of Co Arrangement) [2011] FCA 669 Federal Court of Australia Australia - Commonwealth 10 Jun 2011 AustLII flag 2
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 149
Commissioner of Taxation v Gloxinia Investments (Trustee) [2010] FCAFC 46; (2010) 183 FCR 420; (2010) 75 ATR 806; [2010] ATC 20-182 Federal Court of Australia Australia - Commonwealth 24 May 2010 AustLII flag 7
Electrical Goods Importer v Commissioner of Taxation [2009] AATA 854; (2009) 74 ATR 982; [2009] ATC 1-018 Administrative Appeals Tribunal Australia 6 Nov 2009 AustLII flag 5
Secretary to the Dept of Transport (Victoria) v Commissioner of Taxation [2009] FCA 1209; (2009) 261 ALR 39; (2009) 73 ATR 690; [2009] ATC 20-140 Federal Court of Australia Australia - Commonwealth 28 Oct 2009 AustLII flag 7
GSTD 2009/1 - Goods and services tax: is a supply by way of an in specie distribution of an asset that is applied in an enterprise carried on by a discretionary trust to a beneficiary of the trust made 'in the course or furtherance of' the trust's enterprise? [2009] ATOGSTD GSTD2009/1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
GSTD 2009/1 - Goods and services tax: is a supply by way of an in specie distribution of an asset that is applied in an enterprise carried on by a discretionary trust to a beneficiary of the trust made 'in the course or furtherance of' the trust's enterprise? [2009] ATOGSTD 1 Australian Taxation Office Australia - Commonwealth circa 2009 AustLII flag
Attorney-General (Cth) v Alinta Ltd [2008] HCA 2; (2008) 233 CLR 542; (2008) 222 FLR 375; (2008) 242 ALR 1; (2008) 82 ALJR 382; (2008) 64 ACSR 507; (2008) 70 ATR 741; 49 AAR 320; [2008] ATC 20-078; 26 ACLC 1 High Court of Australia Australia - Commonwealth 12 Dec 2008 AustLII flag 137
Naim v PBPSF Pty Ltd [2008] NSWADT 202 Administrative Decisions Tribunal Australia - New South Wales 22 Jul 2008 AustLII flag 1
Brady King Pty Ltd v Commissioner of Taxation [2008] FCAFC 118; (2008) 168 FCR 558; [2008] ATC 20-034 Federal Court of Australia Australia - Commonwealth 26 Jun 2008 AustLII flag 14
Commissioner of Taxation v Reliance Carpet Co Pty Ltd [2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 84
GSTR 2008/D1 - Goods and services tax: registered agricultural managed investment schemes [2008] ATODGSTR GSTR2008/D1 Australian Taxation Office Australia - Commonwealth 27 Feb 2008 AustLII flag
Brady King Pty Ltd v FCT [2008] FCA 81; [2008] ATC 20-008; 69 ATR 271 Federal Court of Australia Australia - Commonwealth 18 Feb 2008 AustLII flag 1
GSTR 2008/3 - Goods and services tax: dealings in real property by bare trusts [2008] ATOGSTR GSTR2008/3 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
GSTR 2008/3 - Goods and services tax: dealings in real property by bare trusts [2008] ATOGSTR 3 Australian Taxation Office Australia - Commonwealth circa 2008 AustLII flag
GSTR 2007/D3 - Goods and services tax: GST and bare trusts [2007] ATODGSTR GSTR2007/D3 Australian Taxation Office Australia - Commonwealth 14 Nov 2007 AustLII flag
GSTR 2007/D2 - Goods and services tax: development lease arrangements with government agencies [2007] ATODGSTR GSTR2007/D2 Australian Taxation Office Australia - Commonwealth 3 Oct 2007 AustLII flag
Re TSC 2000 Pty Ltd and Commissioner of Taxation [2007] AATA 1629; (2007) 66 ATR 945 Administrative Appeals Tribunal Australia 3 Aug 2007 AustLII flag 4
Reliance Carpet Co Pty Ltd v FCT [2007] FCAFC 99; (2007) 160 FCR 433; (2007) 240 ALR 464; 66 ATR 117 Federal Court of Australia Australia - Commonwealth 5 Jul 2007 AustLII flag 12
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd [2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682 Federal Court of Australia Australia - Commonwealth 10 Jul 2006 AustLII flag 41
GSTR 2006/6 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 [2006] ATOGSTR 6 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/8 - Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000 [2006] ATOGSTR 8 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/9 - Goods and services tax: supplies [2006] ATOGSTR 9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/8 - Goods and services tax: the margin scheme for supplies of real property acquired on or after 1 July 2000 [2006] ATOGSTR GSTR2006/8 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/9 - Goods and services tax: supplies [2006] ATOGSTR GSTR2006/9 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag
GSTR 2006/6 - Goods and services tax: improvements on the land for the purposes of Subdivision 38-N and Division 75 [2006] ATOGSTR GSTR2006/6 Australian Taxation Office Australia - Commonwealth circa 2006 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date †  Full Text Citation Index
"The GST treatment of bare trusts" (2006) 9 Journal of Australian Taxation 36 Stacey, Paul Australia circa 2006 AustLII flag

Legislation Cited

Legislation Name Provision
Tax System (Goods and Services Tax) Act 1999 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sterling Guardian Pty Ltd v FCT [2005] FCA 1166; (2005) 220 ALR 550; (2005) 60 ATR 502; [2005] ALMD 8602 Federal Court of Australia Australia - Commonwealth 24 Aug 2005 AustLII flag 32
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
Marshall v Watson [1972] HCA 27; (1972) 124 CLR 640; [1972] ALR 641; 46 ALJR 339 High Court of Australia Australia - Commonwealth 24 Apr 1972 AustLII flag 139
Thompson v Goold & Co [1910] AC 409 United Kingdom circa 1910 LexisNexis / Westlaw flag 304

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