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GSTR 2004/9 - Goods and services tax: GST consequences of the assumption of vendor liabilities by the purchaser of an enterprise    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Taxation v MBI Properties Pty Ltd	[2014] HCA 49; (2014) 254 CLR 376; (2014) 315 ALR 32; (2014) 92 ATR 241; (2014) 89 ALJR 138; [2014] ATC 20-474	High Court of Australia	Australia - Commonwealth	circa 2014	AustLII		38
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		22
(2001) 46 Atr 242	(2001) 46 ATR 242		Australia	circa 2001	Legal Online / Westlaw		14
(2000) 19 NZTC 15,689	(2000) 19 NZTC 15,689		New Zealand	circa 2000	CCH New Zealand		3
Iona Farm Ltd v Commissioner of Inland Revenue	(1999) 19 NZTC 15,261		New Zealand	circa 1999	CCH New Zealand		8
Trustee, Executors and Agency Co New Zealand Ltd v Commissioner of Inland Revenue	(1997) 18 NZTC 13,076		New Zealand	circa 1997	CCH New Zealand		9
TNT Skypak International (Aust) Pty Ltd v FCT	[1988] FCA 119; (1988) 19 ATR 1067; (1988) 82 ALR 175	Federal Court of Australia	Australia - Commonwealth	20 Apr 1988	AustLII		103
FCT v Foxwood (Tolga) Pty Ltd	[1981] HCA 24; (1981) 147 CLR 278; 35 ALR 1; 11 ATR 859; 55 ALJR 427	High Court of Australia	Australia - Commonwealth	2 Jun 1981	AustLII		28
Commissioner of Taxation v Morgan	[1961] HCA 64; (1961) 106 CLR 517; [1962] ALR 253; 12 ATD 370; 35 ALJR 278	High Court of Australia	Australia - Commonwealth	26 Oct 1961	AustLII		20