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CR 2013/32 - Goods and services tax: GST treatment of Australian fees and charges imposed by NSW Councils for supplies in relation to building and property development applications and other related permits and approvals   flag 

[2013] ATOCR 32
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
GST Act (Cth)
Copyright Act 1968 (Cth)
Environment Protection and Biodiversity Conservation Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) s1
Conveyancing Act 1919 (NSW) s10, s81, s88B, s88D, s88E
Environmental Planning and Assessment Act 1979 (NSW)
Local Government Act 1993 (NSW)
Roads Act 1993 (NSW)
Swimming Pools Act 1992 (NSW) s23, s23A
Water Management Act 2000 (NSW)
Environmental Planning and Assessment Regulation 2000 (NSW)
Local Government (Manufactured Home Estates, Caravan Parks, Camping Grounds and Moveable Dwellings) Regulation 2005 (NSW) s69
Noxious Weeds Act 1993 (NSW) sSDA1973SSDAR20142014336L6J2014969.PDF.SINO_TEXT, s10, s18, s36, s64

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 flag 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 flag 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 flag 219

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