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GSTR 2003/1 - Goods and services tax: supplies that are GST-free as professional or trade courses   flag 

[2003] ATOGSTR 1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Administrative Decisions (Judicial Review) Act 1977 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s19.5
Income Tax Assessment Act 1997 (Cth) s8.5
Taxation Administration Act 1953 (Cth)
Civil Aviation Regulations 1988 (Cth)
Trade Practices Act 1974 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Ranatora v Minister for Immigration and Multicultural Affairs (1998) 154 ALR 693; 51 ALD 307 Australia circa 1998 LexisNexis AU flag 20
Ganesh Rao v Minister for Immigration and Multicultural Affairs (1998) 52 ALD 65 Australia circa 1998 LexisNexis AU flag 3
Tanchiatco v Minister for Immigration and Multicultural Affairs (1997) 77 FCR 298; 49 ALD 795 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 9
Re University Fees; EC Commission v Belgium [1988] ECR 527 Europe circa 1988 flag 3
Re Deputy Commissioner of Taxation v Clarke and Kann [1984] FCA 94; 1 FCR 322 Federal Court of Australia Australia 11 Apr 1984 AustLII flag 10
R v Refshauge (1976) 11 ALR 471; 51 ALJR 180 Australia circa 1976 LexisNexis AU flag 33
Carr v Inland Revenue Commissioners [1944] 1 All ER 163 United Kingdom circa 1944 LexisNexis flag 7
Bradfield v FCT [1924] ArgusLawRp 7; (1924) 34 CLR 1; 30 ALR 69 Argus Law Reports Australia - Commonwealth 5 Mar 1924 AustLII flag 15
Robbins Herbal Institute v FCT [1923] HCA 28; (1923) 32 CLR 457; 30 ALR 118 High Court of Australia Australia - Commonwealth 23 Jun 1923 AustLII flag 21

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