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GSTR 2000/19 - Goods and services tax: making adjustments under Division 19 for adjustment events   flag 

[2000] ATOGSTR 19
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Banking Act 1959 (Cth) s15
Corporations Act 2001 (Cth)
Taxation Administration Act 1953 (Cth) s10
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Tax Laws Amendment (2011 Measures No. 9) Act 2012 (Cth) s1
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) s1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
9 Act 2012 9 Act 2012 United Kingdom circa 2012 flag 7
Colgate-Palmolive Pty Ltd v FCT (1999) 41 ATR 357 Australia circa 1999 Legal Online / Westlaw flag 6
Ballarat Brewing Co Ltd v FCT [1951] HCA 35; (1951) 82 CLR 364; [1951] ALR 603; (1951) 9 ATD 254; (1951) 25 ALJR 220; 5 AITR 151 High Court of Australia Australia - Commonwealth 3 Jul 1951 AustLII flag 41
Carlill v The Carbolic Smoke Ball Co [1893] 1 QB 256 United Kingdom circa 1893 LexisNexis / Westlaw flag 209

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