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

[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
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		41
Colgate-Palmolive Pty Ltd v FCT	(1999) 41 ATR 357		Australia	circa 1999	Legal Online / Westlaw		6
Carlill v The Carbolic Smoke Ball Co	[1893] 1 QB 256		United Kingdom	circa 1893	LexisNexis / Westlaw		209
9 Act 2012	9 Act 2012		United Kingdom	circa 2012			7

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