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GSTR 2009/D1 - Goods and services tax: application of subsection 11-15(5) of the A New Tax System (Goods and Services Tax) Act 1999 to acquisitions relating to the provision of accounts by Australian authorised deposit taking institutions

[2009] ATODGSTR GSTR2009/D1

Australian Taxation Office

Australia - Commonwealth

15th July, 2009

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s1.2, s1.4, s19.5
Banking Act 1959 (Cth)	s1, s7, s11, s15, s40
Income Tax Assessment Act 1997 (Cth)	s1.4
Taxation Administration Act 1953 (Cth)	s5, s11, s15
Indirect Tax Legislation Amendment Act 2000 (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
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		141
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		849
Joachimson v Swiss Bank Corporation	[1921] 3 KB 110; [1921] All ER 92; 125 LT 338; 90 LJKB 973		United Kingdom	circa 1921	LexisNexis / Westlaw		154

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