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GSTR 2003/4 - Goods and services tax: stores and spare parts for international flights and voyages

[2003] ATOGSTR 4

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s19.5
Customs Act 1901 (Cth)	s1, s5, s5C, s9, s58, s65, s80, s105, s129, s130C, s195
Seas and Submerged Lands Act 1973 (Cth)	s7
Taxation Administration Act 1953 (Cth)	s1
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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		7
Deputy Commissioner of Taxation v Stewart	[1984] HCA 11; (1984) 154 CLR 385; (1984) 52 ALR 253; (1984) 58 ALJR 191; (1984) 15 ATR 387	High Court of Australia	Australia - Commonwealth	15 Mar 1984	AustLII		74
Board of Trade v Baxter, the Scarsdale	[1907] UKLawRpAC 45; [1907] AC 373		United Kingdom	29 Jul 1907	CommonLII		7

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