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CR 2013/19 - Goods and services tax: GST treatment of waste management services supplied by NSW councils

[2013] ATOCR 19

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s19.5, s50.1, s99.5
Copyright Act 1968 (Cth)
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)	s1
Local Government Act (NSW)	s220

Cases and Articles Cited

Case Name †	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index
Air Caledonie International v Commonwealth	[1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30	High Court of Australia	Australia - Commonwealth	24 Nov 1988	AustLII		184
Matthews v Chicory Marketing Board (Vic)	[1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370	High Court of Australia	Australia - Commonwealth	9 Aug 1938	AustLII		219
Roy Morgan Research Pty Ltd v Commissioner of Taxation	[2011] HCA 35; (2011) 244 CLR 97; (2011) 281 ALR 205; (2011) 80 ATR 1; (2011) 85 ALJR 1115; [2011] ATC 20-282	High Court of Australia	Australia - Commonwealth	circa 2011	AustLII		59

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