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GSTR 2001/D6 - Goods and services tax: Exports of goods   flag 

[2001] ATODGSTR GSTR2001/D6
Australian Taxation Office
Australia - Commonwealth
29th August, 2001

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15B
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s19.5
Customs Act 1901 (Cth) s1, s5, s5C, s9, s113, s129, s130C, s190, s195
Customs Tariff Act 1995 (Cth)
Taxation Administration Act 1953 (Cth) s1, s5, s9
Export Market Development Grants Act 1974 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chaudhri v Commissioner of Taxation [2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126 Federal Court of Australia Australia - Commonwealth 15 May 2001 AustLII flag 29
Australian Trade Commission v Goodman Fielder Industries Ltd [1992] FCA 307; (1992) 36 FCR 517; 15 AAR 498 Federal Court of Australia Australia - Commonwealth 30 Jun 1992 AustLII flag 31
Financin v Velker International Oil Co NV, Rotterdam (Case185/89) [1991] BVC 108 United Kingdom circa 1991 flag 1
Australia Ltd v Bissaker [1987] HCA 24; (1987) 163 CLR 106; 71 ALR 449; 61 ALJR 371 High Court of Australia Australia - Commonwealth 24 Jun 1987 AustLII flag 7
Taxation, Commissioner of (Cth) v Hamersley Iron Pty Ltd (1981) 59 FLR 415; (1981) 37 ALR 595; 12 ATR 429 Australia circa 1981 Legal Online / Westlaw flag 33
Smith v Balzary (1976-77) 14 ALR 681 Australia circa 1976 LexisNexis AU flag 10
Commonwealth v Sterling Nicholas Duty Free Pty Ltd [1972] HCA 19; (1972) 126 CLR 297; [1972-73] ALR 23; (1972) 46 ALJR 241 High Court of Australia Australia - Commonwealth 29 Feb 1972 AustLII flag 125
Henty v Bainbridge-Hawker (1963) 36 ALJR 354 Australia circa 1963 flag 11
Board of Trade v Baxter, the Scarsdale [1907] UKLawRpAC 45; [1907] AC 373 United Kingdom 29 Jul 1907 CommonLII flag 7
Camelo v Britten (1820) 4 B & Ald 184; 106 ER 906 Kings Bench United Kingdom circa 1820 flag 5
105 Er 906 105 ER 906 United Kingdom circa 1981 CommonLII flag 3
Camelo v Britten 4B ALD 184 Australia circa 1981 LexisNexis AU flag 1
Inland Revenue Commissioner (NZ) v International Importing Ltd 3 ATR 173 Australia Legal Online / Westlaw flag 4

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