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GSTR 2004/D2 - Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
TNT Skypak International (Aust) Pty Ltd v FCT	[1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175	Federal Court of Australia	Australia - Commonwealth	20 Apr 1988	AustLII		103
Walter Construction Group Ltd v Walker Corporation Ltd	[2001] NSWSC 283; (2001) 47 ATR 48	Supreme Court of New South Wales	Australia - New South Wales	20 Apr 2001	AustLII		28
FCT v Foxwood (Tolga) Pty Ltd	[1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427	High Court of Australia	Australia - Commonwealth	2 Jun 1981	AustLII		28
Shaw v Director of Housing of Tasmania	[2001] TASSC 2; (2001) 159 FLR 322; (2001) 10 Tas R 1; (2001) 46 ATR 213	Supreme Court of Tasmania	Australia - Tasmania	8 Feb 2001	AustLII		22
Trustee, Executors and Agency Co New Zealand Ltd v Commissioner of Inland Revenue	(1997) 18 NZTC 13,076		New Zealand	circa 1997	CCH New Zealand		9
Iona Farm Ltd v Commissioner of Inland Revenue HC Christchurch AP38/98	[1999] NZHC 1556; (1999) 19 NZTC 15,261	High Court of New Zealand	New Zealand	10 Jun 1999	NZLII		8
(2000) 19 NZTC 15,689	(2000) 19 NZTC 15,689		New Zealand	circa 2000	CCH New Zealand		3
Commissioner of Inland Revenue v New Zealand Forest Research Institute Ltd	[2000] NZTC 15,689		New Zealand	circa 2000	CCH New Zealand		1
Iona Farm Ltd v CIR	[1999] NZTC 15,261		New Zealand	circa 1999	CCH New Zealand		1
Trustee, Executors and Agency Co New Zealand Ltd v Commissioner of Inland Revenue	[1997] NZTC 13,076		New Zealand	circa 1997	CCH New Zealand		1