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GSTR 2001/D4 - Goods and services tax: apportioning the consideration for a supply that includes taxable and non-taxable parts

[2001] ATODGSTR GSTR2001/D4

Australian Taxation Office

Australia - Commonwealth

29th June, 2001

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax Act) 1999 (Cth)	s4.5, s5.5, s7.5
Income Tax Assessment Act 1997 (Cth)	s1.2, s5.5
Taxation Administration Act 1953 (Cth)	s9
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)	s2, s3

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
McLaurin v FCT	[1961] HCA 9; (1961) 104 CLR 381; [1961] ALR 471; (1961) 12 ATD 273; (1961) 8 AITR 180; 34 ALJR 463	High Court of Australia	Australia - Commonwealth	7 Mar 1961	AustLII		107
Allsop v FCT	[1965] HCA 48; (1965) 113 CLR 341; [1966] ALR 1105; 14 ATD 62; 39 ALJR 201; (1965) 9 AITR 724	High Court of Australia	Australia - Commonwealth	9 Sep 1965	AustLII		84
Card Protection Plan Ltd v Commissioners of Customs and Excise (No 2)	[2001] UKHL 4; [2002] 1 AC 202; [2001] 2 All ER 143; [2001] 1 All ER (Comm) 438; [2001] 2 WLR 329; [2001] STI 151; [2001] BVC 158; [2001] BTC 5083	House of Lords	United Kingdom	31 Jan 2001	BAILII		39
National Mutual Life Association of Australasia Ltd v FCT	[1959] HCA 6; (1959) 102 CLR 29; [1959] ALR 523; 11 ATD 523; 33 ALJR 16; (1959) 7 AITR 368	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		36
Commissioner of Taxation v CSR Ltd	[2000] FCA 1513; (2000) 104 FCR 44; 178 ALR 288; 45 ATR 559	Federal Court of Australia	Australia - Commonwealth	26 Oct 2000	AustLII		22
[1999] BVC 306	[1999] BVC 306		United Kingdom	circa 1999			12
Customs and Excise Commissioners v Madgett (t/a Howden Court Hotel) (Joined Cases C-308/96 and C-94/97)	[1998] BVC 458		United Kingdom	circa 1998			8
Customs and Excise Commissioners v Wellington Private Hospital Ltd	[1997] BVC 251		United Kingdom	circa 1997			7
Sea Containers Ltd v Customs and Excise Commissioners	[2000] BVC 60		United Kingdom	circa 2000			5
Card Protection Plan Ltd v Customs and Excise Commissioners	[1999] BVC 155		United Kingdom	circa 1999			5
Customs and Excise Commissioners	(1990) 5 BVC 97		United Kingdom	circa 1990			4
Bophuthatswana National Commercial Corporation Ltd v Customs and Excise Commissioners	[1993] BVC 194		United Kingdom	circa 1993			3
United Biscuits (UK) Ltd (t/a Simmers) v Customs and Excise Commissioners	[1992] BVC 54		United Kingdom	circa 1992			3
(1988) 3 BVC 265	(1988) 3 BVC 265		United Kingdom	circa 1988			3

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