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GSTR 2008/1 - Goods and services tax: when do you acquire anything or import goods solely or partly for a creditable purpose?   flag 

[2008] ATOGSTR 1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s5.1, s19.5, s99.5
Banking Act 1959 (Cth)
Corporations Act 2001 (Cth) s5, s9, s10, s15
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth) s1.1
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) s1

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
Macquarie Finance Ltd v Commissioner of Taxation [2005] FCAFC 205; (2005) 225 ALR 694; (2005) 146 FCR 77 Federal Court of Australia Australia - Commonwealth circa 2005 AustLII flag 16
Commissioner of Taxation v Swan Brewery Co Ltd [1991] FCA 463; (1991) 30 FCR 553; (1991) 22 ATR 295 Federal Court of Australia Australia - Commonwealth 2 Oct 1991 AustLII flag 13
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
Lodge v FCT [1972] HCA 49; (1972) 128 CLR 171; 3 ATR 254; 46 ALJR 575 High Court of Australia Australia - Commonwealth 16 Oct 1972 AustLII flag 108
FCT v Snowden & Willson Pty Ltd [1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167 High Court of Australia Australia - Commonwealth 15 May 1958 AustLII flag 133
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
Broken Hill Theatres Pty Ltd v FCT [1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296 High Court of Australia Australia - Commonwealth 2 Jun 1952 AustLII flag 56
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
(2005) 146 FCR 77 (2005) 146 FCR 77 Federal Court of Australia Australia circa 2005 Legal Online / Westlaw flag 31
Newsom v Robertson (1953) 1 Ch 7; 33 Tax Cas 452 Court of Chancery United Kingdom circa 1953 LexisNexis / Westlaw flag 39
Macquarie Finance Ltd v Commissioner of Taxation (2005) 225 ALR 694; (2005) 61 ATR 1; [2005] FCAFC 205; 146 FCR 77 Federal Court of Australia Australia - Commonwealth circa 2005 LexisNexis AU flag 8
[2006] BVC 66 [2006] BVC 66 United Kingdom circa 2006 flag 3
[1987] BTC 5030 [1987] BTC 5030 United Kingdom circa 1987 flag 2

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