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GSTR 2014/D1 - Goods and services tax: motor vehicle incentive payments

[2014] ATODGSTR GSTR2014/D1

Australian Taxation Office

Australia - Commonwealth

23rd April, 2014

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (2010 GST Administration Measures No. 1) Bill 2010 (Cth)
Income Tax Assessment Act 1997 (Cth)	s2.30
Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ap Group Ltd v FCT	[2013] FCAFC 105; (2013) 214 FCR 301; [2013] ATC 20-417; (2013) 92 ATR 629	Federal Court of Australia	Australia - Commonwealth	18 Sep 2013	AustLII		21
AP Group Ltd v Commissioner of Taxation	[2012] AATA 409; [2012] ATC 10-256; (2012) 83 ATR 493	Administrative Appeals Tribunal	Australia	2 Jul 2012	AustLII		5
MacNamara and Secretary, Dept of Education, Employment and Workplace Relations, Re	[2012] AATA 40; (2012) 125 ALD 137	Administrative Appeals Tribunal	Australia	27 Jan 2012	AustLII		7
HP Mercantile Pty Ltd v Commissioner of Taxation	[2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106	Federal Court of Australia	Australia - Commonwealth	8 Jul 2005	AustLII		141

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