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GSTR 2006/5 - Goods and services tax: meaning of 'Commonwealth, a State or a Territory'   flag 

[2006] ATOGSTR GSTR2006/5
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
GST Act (Cth) s19.5
A New Tax System (Australian Business Number) Act 1999 (Cth) s41
Income Tax Assessment Act 1997 (Cth)
Public Service Act 1999 (Cth) s1
Taxation Administration Act 1953 (Cth) s1, s37

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
SGH Ltd v Commissioner of Taxation [2002] HCA 18; (2002) 210 CLR 51; (2002) 188 ALR 241; (2002) 76 ALJR 780; (2002) 49 ATR 521; (2002) 23 Leg Rep 2 High Court of Australia Australia - Commonwealth 1 May 2002 AustLII flag 93
Townsend v Waverley Council [2001] NSWSC 384; (2001) 120 LGERA 224 Supreme Court of New South Wales Australia - New South Wales 14 May 2001 AustLII flag 7
Greater Dandenong City Council v Australian Municipal, Administrative, Clerical and Services Union [2001] FCA 349; (2001) 112 FCR 232; 184 ALR 641; (2001) 111 IR 121 Federal Court of Australia Australia - Commonwealth 4 Apr 2001 AustLII flag 81
Bodney v Westralia Airports Corporation Pty Ltd [2000] FCA 1609; (2000) 109 FCR 178; (2000) 180 ALR 91; (2000) 111 LGERA 268 Federal Court of Australia Australia - Commonwealth 13 Nov 2000 AustLII flag 21
Sydney City Council v Reid (1994) 34 NSWLR 506; (1994) 84 LGERA 381 Australia - New South Wales circa 1994 LexisNexis AU flag 23
Deputy Commissioner of Taxation v State Bank of New South Wales [1992] HCA 6; (1992) 174 CLR 219; (1992) 105 ALR 161; (1992) 23 ATR 1; 66 ALJR 250 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 120
South Australia v Commonwealth [1992] HCA 7; (1992) 174 CLR 235; 105 ALR 171; (1992) 23 ATR 10; 66 ALJR 240 High Court of Australia Australia - Commonwealth 25 Feb 1992 AustLII flag 29
State Bank of New South Wales v Commonwealth Savings Bank of Australia [1986] HCA 62; (1986) 161 CLR 639; 67 ALR 535; 60 ALJR 691 High Court of Australia Australia - Commonwealth 28 Oct 1986 AustLII flag 62
Inglis v Commonwealth Trading Bank of Australia [1969] HCA 44; (1969) 119 CLR 334; [1970] ALR 241; 43 ALJR 330 High Court of Australia Australia - Commonwealth 4 Sep 1969 AustLII flag 76
Commonwealth v Bogle [1953] HCA 10; (1953) 89 CLR 229; [1953] ALR 229 High Court of Australia Australia - Commonwealth 13 Mar 1953 AustLII flag 92
Superannuation Fund Investment Trust v Commissioner of Stamps (SA) [1979] HCA 34; 145 CLR 330; 26 ALR 99; (1979) 53 ALJR 614; 10 ATR 97; [1979] AEGR 71 High Court of Australia Australia - Commonwealth 4 May 1920 AustLII flag 99
Federated Municipal and Shire Council Employees' Union of Australia v Melbourne Corporation [1919] HCA 73; (1919) 26 CLR 508; 25 ALR 309; 46 FLR 112 High Court of Australia Australia - Commonwealth 20 Jun 1919 AustLII flag 72
Municipal Council of Sydney v Commonwealth [1904] HCA 50; (1904) 1 CLR 208; 10 ALR (CN) 29 High Court of Australia Australia - Commonwealth 10 May 1904 AustLII flag 90

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