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"When Is An Acquisition By A 'Trust' For GST Purposes?"

[2007] RevenueLawJl 6

Edmundson, Peter

Revenue Law Journal

Australia

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Income Tax Assessment Act 1997 (Cth)	s960.100
Trustee Act 1925 (NSW)	s59
Trusts Act 1973 (Qld)	s65, s72

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Nolan v Collie	[2003] VSCA 39; (2003) 7 VR 287	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	24 Apr 2003	AustLII
"GST treatment of trusts: a path through the chaos"	(2003) 15 (5) Australian Superannuation Law Bulletin 70	Australian Superannuation Law Bulletin	Australia	circa 2003
Commissioner of Inland Revenue v Chester Trustee Services Ltd	[2002] NZCA 258; [2003] 1 NZLR 395; (2002) 9 NZCLC 263,016; (2002) 20 NZTC 17,925	Court of Appeal of New Zealand	New Zealand	14 Oct 2002	NZLII
JA Pty Ltd v Jonco Holdings Pty Ltd	[2000] NSWSC 147; (2000) 33 ACSR 691	Supreme Court of New South Wales	Australia - New South Wales	10 Mar 2000	AustLII
RWG Management Ltd v Commissioner for Corporate Affairs	[1985] VicRp 42; [1985] VR 385; (1984) 9 ACLR 739		Australia - Victoria	18 Dec 1984	AustLII
Kemtron Industries Pty Ltd v Commissioner of Stamp Duties	[1984] 1 Qd R 576; (1984) 15 ATR 627		Australia - Queensland	circa 1984	LexisNexis AU
AFE): Octavo Investments Pty Ltd v Knight	[1979] HCA 61; (1979) 144 CLR 360; (1979) 27 ALR 129; (1979) 54 ALJR 87; 4 ACLR 575	High Court of Australia	Australia - Commonwealth	27 Nov 1979	AustLII
Re Anderson; Ex parte Alexander	[1927] NSWStRp 35; (1927) 27 SR (NSW) 296; 44 WN (NSW) 69	Supreme Court of New South Wales	Australia - New South Wales	3 Jun 1927	AustLII
Re White; White v McLachlan	[1910] NSWStRp 26; (1910) 10 SR (NSW) 295; 27 WN (NSW) 88	Supreme Court of New South Wales	Australia - New South Wales	10 May 1910	AustLII
Bennett, In re; Jones v Bennett	[1896] UKLawRpCh 40; [1896] 1 Ch 778	Court of Chancery	United Kingdom	9 Mar 1896	CommonLII
Muir v City of Glasgow Bank	(1879) 4 AC 337		United Kingdom	circa 1879	LexisNexis / Westlaw
Lumsden v Buchanan	4 Macq 950; (1865) 13 LT 174		United Kingdom - Scotland	circa 2002
Gordon v Campbell	1 Bells App 428	House of Lords	United Kingdom - Scotland	circa 2002

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