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GSTR 2012/2 - Goods and services tax: financial assistance payments   flag 

[2012] ATOGSTR 2
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
GST Act (Cth) s1.1, s2.5, s7.5, s19.5
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.7
Taxation Administration Act 1953 (Cth) s9, s17
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
Commissioner of Taxation v Secretary to the Dept of Transport (Victoria) [2010] FCAFC 84; (2010) 188 FCR 167; 76 ATR 306; [2010] ATC 20-196 Federal Court of Australia Australia - Commonwealth 9 Jul 2010 AustLII flag 15
TT-Line Co Pty Ltd v Commissioner of Taxation [2009] FCAFC 178; (2009) 74 ATR 771; [2009] ATC 20-157; (2009) 181 FCR 400 Federal Court of Australia Australia - Commonwealth 18 Dec 2009 AustLII flag 6
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
Vidler v FCT [2009] AATA 395; [2009] ATC 10-093; (2009) 72 ATR 832 Administrative Appeals Tribunal Australia 1 Jun 2009 AustLII flag 8
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
Chatham Islands Enterprise Trust v Commissioner of Inland Revenue CA171/98 [1999] NZCA 405; [1999] 2 NZLR 388; (1999) 19 NZTC 15,075 Court of Appeal of New Zealand New Zealand 10 Mar 1999 NZLII flag 12
Burswood Management Ltd v Attorney-General (Cth) [1990] FCA 203; 23 FCR 144; (1990) 94 ALR 220; (1990) 20 ALD 357; [1990] ATPR 41-032 Federal Court of Australia Australia - Commonwealth 28 Jun 1990 AustLII flag 104
Muschinski v Dodds [1985] HCA 78; (1985) 160 CLR 583; (1985) 62 ALR 429; 11 Fam LR 930; 60 ALJR 52 High Court of Australia Australia - Commonwealth 6 Dec 1985 AustLII flag 1278
Marac Finance Ltd v Virtue [1981] 1 NZLR 586 New Zealand circa 1981 LexisNexis flag 60
FCT v McPhail [1968] HCA 13; (1968) 117 CLR 111; (1968) 15 ATD 16; 41 ALJR 346 High Court of Australia Australia - Commonwealth 26 Mar 1968 AustLII flag 55
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 411
Berry v FCT [1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262 High Court of Australia Australia - Commonwealth 28 Oct 1953 AustLII flag 60
Countess of Bective v FCT [1932] HCA 22; (1932) 47 CLR 417; 38 ALR 362; (1932) 2 ATD 80; (1932) 6 ALJR 110 High Court of Australia Australia - Commonwealth 30 Jun 1932 AustLII flag 101

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