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?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Family Law Act 1975 (Cth)
Taxation Administration Act 1953 (Cth)

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Sterling Guardian Pty Ltd v Commissioner of Taxation	[2006] FCAFC 12; (2006) 149 FCR 255; 228 ALR 712; [2007] ALMD 1419; (2006) 62 ATR 119	Federal Court of Australia	Australia - Commonwealth	21 Feb 2006	AustLII		36

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