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CR 2013/25 - Goods and services tax: the GST treatment of fees and charges imposed by NSW councils in relation to cemeteries, facilities, leases, legal services, libraries and sales

[2013] ATOCR 25

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s19.5
Copyright Act 1968 (Cth)
Taxation Administration Act 1953 (Cth)
Civil Aviation Regulations (Cth)
GST Regulations (Cth)	s1
Food Act 2003 (NSW)
Library Act 1939 (NSW)
Local Government Act 1993 (NSW)	s220
Public Health Act 2010 (NSW)	s15, s81
Roads Act 1993 (NSW)	s5, s9, s10, s81, s125, s126, s139A, s149, s153, s217
Library Regulation 2018 (NSW)
Library Regulation 2010 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
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

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