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GSTD 2021/1 - Goods and services tax: development works in the Australian Capital Territory   flag 

[2021] ATOGSTD 1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Planning and Development Act 2007 (ACT) s20, s237, s291, s298
Utilities Act 2000 (ACT)
Australian Capital Territory (Planning and Land Management Act) 1988 (Cth) s29
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Williams v Wreck Bay Aboriginal Community Council [2019] HCA 4 High Court of Australia Australia - Commonwealth 13 Feb 2019 AustLII flag 4
Commissioner of State Revenue v Lend Lease Development Pty Ltd; Cmr of State Revenue v Lend Lease IMT 2 (HP) Pty Ltd; Cmr of State Revenue v Lend Lease Real Estate Investments Ltd [2014] HCA 51; (2014) 254 CLR 142; (2014) 315 ALR 170; (2014) 93 ATR 247; (2014) 89 ALJR 148 High Court of Australia Australia - Commonwealth 10 Dec 2014 AustLII flag 27
Willmott Growers Group Inc v Willmott Forests Ltd (recs and mgrs apptd) (in liq) [2013] HCA 51; (2013) 251 CLR 592; (2013) 304 ALR 80; (2013) 88 ALJR 132; (2013) 96 ACSR 604 High Court of Australia Australia - Commonwealth 4 Dec 2013 AustLII flag 59
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 flag 21
Australian Postal Corporation v Ace Property Holdings Pty Ltd [2009] QSC 199 Supreme Court of Queensland Australia - Queensland 30 Jul 2009 AustLII flag 4
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 80

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