GSTD 2014/3 - Goods and services tax: do payments made by a vendor to a purchaser of real property when the rent received falls below a rental yield guaranteed by the vendor give rise to an adjustment event for the purposes of Division 19 of the A New Tax System (Goods and Services Tax) Act 1999?

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)

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
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	5

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