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GSTR 2001/4 - Goods and Services Tax: GST consequences of court orders and out-of-court settlements   flag 

[2001] ATOGSTR 4
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
GST Act (Cth) s19.5
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth) s1
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Walter Construction Group Ltd v Walker Corporation Ltd [2001] NSWSC 283; (2001) 47 ATR 48 Supreme Court of New South Wales Australia - New South Wales 20 Apr 2001 AustLII flag 28
Shaw v Director of Housing of Tasmania [2001] TASSC 2; (2001) 159 FLR 322; (2001) 10 Tas R 1; (2001) 46 ATR 213 Supreme Court of Tasmania Australia - Tasmania 8 Feb 2001 AustLII flag 22
Pty Ltd [2000] QSC 013 Supreme Court of Queensland Australia - Queensland circa 2000 AustLII flag 8
Agrardienste GmbH & Co KG v Finanzamt Calau [1998] BVC 70 United Kingdom circa 1998 flag 5
Mohr v Finanzamt Bad Segeberg [1996] BVC 293 United Kingdom circa 1996 flag 5
(1990) 5 BVC 677 (1990) 5 BVC 677 United Kingdom circa 1990 flag 3
Apple and Pear Development Council v Customs and Excise Commissioners [1988] BTC 5116 United Kingdom circa 1988 flag 6
Codelfa Construction Pty Ltd v State Rail Authority of New South Wales [1982] HCA 24; (1982) 149 CLR 337; (1982) 41 ALR 367; (1982) 56 ALJR 459 High Court of Australia Australia - Commonwealth circa 1982 AustLII flag 3878
Marac Finance Ltd v Virtue [1981] 1 NZLR 586 New Zealand circa 1981 LexisNexis flag 59
C & E Commrs v Oliver [1980] 1 All ER 353 United Kingdom circa 1980 LexisNexis flag 10
Carlton Lodge Club Ltd v C & E Commrs [1974] 3 All ER 798 United Kingdom circa 1974 LexisNexis flag 5
Berry v FCT [1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262 High Court of Australia Australia - Commonwealth 28 Oct 1953 AustLII flag 60
46 Atr 242 46 ATR 242 Australia circa 1982 Legal Online / Westlaw flag 14
Interchase Corporation Ltd v ACN 010 087 573 Pty Ltd 45 ATR 445 Australia circa 1982 Legal Online / Westlaw flag 4

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