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GSTR 2002/D1 - Goods and Services Tax: what do the expressions 'directly connected with goods or real property' and 'a supply of work physically performed on goods' mean for the purposes of subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?

[2002] ATODGSTR GSTR2002/D1

Australian Taxation Office

Australia - Commonwealth

16th January, 2002

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax Act) 1999 (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)	s5, s9
Indirect Tax Legislation Amendment Act 2000 (Cth)
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Swedish State v Stockholm Lindopark Aktiebolag	[2001] BVC 93		United Kingdom	circa 2001			3
Customs and Excise Commissioners v Sinclair Collis Ltd	[1998] BVC 335		United Kingdom	circa 1998			3
[1998] BVC 2320	[1998] BVC 2320		United Kingdom	circa 1998			3
Abbotsley Golf & Squash Club Ltd	[1997] BVC 2492		United Kingdom	circa 1997			2
Malololailai Interval Holidays NZ Ltd v CIR	(1997) 18 NZTC 13,137		New Zealand	circa 1997	CCH New Zealand		5
[1996] BVC 2289	[1996] BVC 2289		United Kingdom	circa 1996			3
Wilson & Horton Ltd v Commissioner of Inland Revenue HC Auckland M1025/92	[1994] NZHC 1543; [1994] 3 NZLR 232; (1994) 18 TRNZ 792; (1994) 16 NZTC 11,221	High Court of New Zealand	New Zealand	17 Jun 1994	NZLII		6
Customs and Excise Commissioners v Trinity Factoring Services Ltd	[1994] BVC 169		United Kingdom	circa 1994			1
Burswood Management Ltd v Attorney-General (Cth)	[1990] FCA 203; (1990) 23 FCR 144; (1990) 94 ALR 220; [1990] ATPR 41-032; (1990) 20 ALD 357	Federal Court of Australia	Australia - Commonwealth	28 Jun 1990	AustLII		103
Business Enterprises (UK) LTD v Customs and Excise Comrs	(1988) 3 BVC 854		United Kingdom	circa 1988			3
Unity Farm Holiday Centre Ltd	(1988) 3 BVC 695		United Kingdom	circa 1988			3
Street v Mountford	[1985] UKHL 4; [1985] AC 809; [1985] 2 All ER 289; [1985] 2 WLR 877; [1985] ANZ Conv R 318	House of Lords	United Kingdom	2 May 1985	BAILII		318
(1979) 1 BVC 1103	(1979) 1 BVC 1103		United Kingdom	circa 1979			3
(1978) 1 BVC 1091	(1978) 1 BVC 1091		United Kingdom	circa 1978			3
Hurlingham Club) v C E Commrs	(1976) 1 BVC 80		United Kingdom	circa 1976			3
(1975) 1 BVC 1032	(1975) 1 BVC 1032		United Kingdom	circa 1975			3
(1975) 1 BVC 1302	(1975) 1 BVC 1302		United Kingdom	circa 1975			1
Berry v FCT	[1953] HCA 70; (1953) 89 CLR 653; 10 ATD 262	High Court of Australia	Australia - Commonwealth	28 Oct 1953	AustLII		60

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