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GSTR 1999/D12 - Goods and Services Tax: transitional arrangements: supplies of a right made on or after 2 December 1998 but before 1 July 2000 and the extent to which such supplies are taken to be made on or after 1 July 2000

[1999] ATODGSTR GSTR1999/D12

Australian Taxation Office

Australia - Commonwealth

22nd December, 1999

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s1.1, s1.2, s2.5, s19.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth)	s6, s7, s9, s11, s12, s13, s14, s15, s19
Freedom of Information Act 1982 (Cth)
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
FCT v Peabody	(1994) 181 CLR 359		Australia - Commonwealth	circa 1994	Legal Online / Westlaw		197
News Corporation Ltd v National Companies and Securities Commission	(1984) 5 FCR 87	Federal Court of Australia	Australia	circa 1984	Legal Online / Westlaw		3
News Corporation Ltd v National Companies and Securities Commission	[1984] FCA 446; (1984) 5 FCR 88; (1984) 57 ALR 550; (1984) 7 ALN N164	Federal Court of Australia	Australia - Commonwealth	circa 1984	AustLII		131

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