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GSTR 2006/1 - Goods and services tax: guarantees and indemnities

[2006] ATOGSTR GSTR2006/1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s19.5
Income Tax Assessment Act 1997 (Cth)	s2.5
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (Cth)
A New Tax System (Goods and Services Tax) Amendment Regulation 2012 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Commissioner of Inland Revenue v Motorcorp Holdings Ltd	[2005] NZCA 33	Court of Appeal of New Zealand	New Zealand	7 Mar 2005	NZLII		5
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] Tassc 2	(2001) 46 ATR 242; [2001] TASSC 2	Supreme Court of Tasmania	Australia - Tasmania	circa 2001	Legal Online / Westlaw		14
National Australia Bank Ltd v McKay	[1995] ATPR 41-409		Australia	circa 1995	IntelliConnect		5
Hill Equipment & Refrigeration Co Pty Ltd v Nuco Pty Ltd	[1992] NTSC 74; (1992) 110 FLR 25	Supreme Court of the Northern Territory	Australia - Northern Territory	29 Sep 1992	AustLII		5
Chan v Cresdon Pty Ltd	[1989] HCA 63; (1989) 168 CLR 242; 89 ALR 522; 64 ALJR 110	High Court of Australia	Australia - Commonwealth	14 Dec 1989	AustLII		309
Sunbird Plaza Pty Ltd v Maloney	[1988] HCA 11; (1988) 166 CLR 245; 77 ALR 205; (1988) 62 ALJR 195	High Court of Australia	Australia - Commonwealth	circa 1988	AustLII		367
Bank of Montreal v Germain	[1976] WWD 75		Canada	circa 1976			2
Bank of Montreal v Sperling Hotel Co Ltd	(1973) 36 DLR (3d) 130		Canada	circa 1973			2
Total Oil Products (Australia) Pty Ltd v Robinson	[1970] 1 NSWR 701		Australia - New South Wales	circa 1970			25
SH Lock Discounts & Credits Pty Ltd v Miles	[1963] VicRp 90; [1963] VR 656		Australia - Victoria	14 Feb 1963	AustLII		8
Yeoman Credit Ltd v Latter	[1961] 2 All ER 294; [1961] 1 WLR 828		United Kingdom	circa 1961	LexisNexis		49
Smith v Passmore	[1883] NSWLawRp 32; 4 LR (NSW) 274; 5 ALT 60	Supreme Court of New South Wales	Australia - New South Wales	7 Aug 1883	AustLII		7
Morrell v Cowan	[1877] UKLawRpCh 213; (1877) 6 Ch D 166		United Kingdom	2 Jul 1877	CommonLII		7
Mockett v Ames	(1871) 23 LT 729		United Kingdom	circa 1871			2
Whsthead v Sproson and Piper	[1861] EngR 544; 158 ER 301; (1861) 6 H & N 728	Court of Exchequer	United Kingdom	circa 1861	CommonLII		8
Chapman v Sutton	[1846] EngR 296; 135 ER 1095; (1846) 2 CB 634		United Kingdom	circa 1846	CommonLII		4
Thomas Raikes, And Robert Raikes the Younger, v Todd	[1838] EngR 968; 8 A & E 846; 112 ER 1058	Queen's Bench	United Kingdom	circa 1838	CommonLII		17

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