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GSTR 2003/D2 - Goods and Services Tax: payment on early termination of a lease of goods   flag 

[2003] ATODGSTR GSTR2003/D2
Australian Taxation Office
Australia - Commonwealth
19th March, 2003

Legislation Cited

Legislation Name Provision
GST Act (Cth) s19.5
Taxation Administration Act 1953 (Cth)
Consumer Credit (New South Wales) Act 1995 (NSW) s5
Consumer Credit (Queensland) Act 1994 (Qld)
Consumer Credit (Tasmania) Act 1996 (Tas)
Consumer Credit (Victoria) Act 1995 (Vic) s4
Consumer Credit (Western Australia) Act 1996 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2001] BVC 4093 [2001] BVC 4093 United Kingdom circa 2001 flag 3
[1997] BVC 2416 [1997] BVC 2416 United Kingdom circa 1997 flag 3
[1996] BVC 2875 [1996] BVC 2875 United Kingdom circa 1996 flag 3
[1996] BVC 2623 [1996] BVC 2623 United Kingdom circa 1996 flag 3
Rotherwood Pty Ltd v Commissioner of Taxation (1996) 64 FCR 313; (1996) 32 ATR 276 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 20
Reuter v Commissioner of Taxation (Cth) [1993] FCA 576; (1993) 27 ATR 256 Federal Court of Australia Australia - Commonwealth 2 Dec 1993 AustLII flag 20
Commissioner of Taxation v Cooling [1990] FCA 297; (1990) 22 FCR 42; 94 ALR 121; (1990) 21 ATR 13; [1990] CA 297 Federal Court of Australia Australia - Commonwealth 16 Aug 1990 AustLII flag 116
AMEV-UDC Finance Ltd v Austin [1986] HCA 63; (1986) 162 CLR 170; 68 ALR 185; 60 ALJR 741 High Court of Australia Australia - Commonwealth 4 Nov 1986 AustLII flag 245
O ’ Dea v Allstates Leasing System (WA) Pty Ltd [1983] HCA 3; (1983) 152 CLR 359; 45 ALR 632; (1983) 57 ALJR 172 High Court of Australia Australia - Commonwealth 17 Feb 1983 AustLII flag 207
Marac Finance Ltd v Virtue [1981] 1 NZLR 586 New Zealand circa 1981 LexisNexis flag 59
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 409
Facchini v Bryson (1952) 1 TLR 1386 United Kingdom circa 1952 LexisNexis flag 43
13 Atr 276 13 ATR 276 Australia circa 1983 Legal Online / Westlaw flag 1

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