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GSTR 2009/1 - Goods and services tax: general law partnerships and the margin scheme   flag 

[2009] ATOGSTR 1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
GST Act (Cth) s1.1, s1.3, s7.5, s19.5, s31.8
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) s11
Income Tax Assessment Act 1936 (Cth) s1, s6, s65, s318
Taxation Administration Act 1953 (Cth)
Tax Laws Amendment (2005 Measures No. 2) Act 2005 (Cth)
Partnership Act (Vic)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Reliance Carpet Co Pty Ltd [2008] HCA 22; (2008) 236 CLR 342; (2008) 246 ALR 448; (2008) 2008 ATC 20-028; (2008) 68 ATR 158; (2008) 82 ALJR 968 High Court of Australia Australia - Commonwealth 22 May 2008 AustLII flag 84
5 Act 2008 5 Act 2008 United Kingdom circa 2008 flag 7
Navakumar v Commissioner of State Revenue [2007] VCAT 476; (2007) 66 ATR 186 Victorian Civil and Administrative Tribunal Australia - Victoria 22 Mar 2007 AustLII flag 8
[2007] 3 CMLR 1003 [2007] 3 CMLR 1003 Europe circa 2007 flag 11
State Revenue v Dick Smith Electronics [2005] HCA 3; (2005) 221 CLR 496; (2005) 213 ALR 230; (2005) 79 ALJR 550; (2005) 58 ATR 241; [2005] ALMD 3117 High Court of Australia Australia - Commonwealth 8 Feb 2005 AustLII flag 80
Canny Gabriel Castle Jackson Advertising Pty Ltd v Volume Sales (Finance) Pty Ltd [1974] HCA 22; (1974) 131 CLR 321; (1974) 3 ALR 409; (1974) 48 ALJR 217 High Court of Australia Australia - Commonwealth 5 Jun 1974 AustLII flag 173
Archibald Howie Pty Ltd v Commissioner of Stamp Duties (NSW) [1948] HCA 28; (1948) 77 CLR 143; [1948] 2 ALR 489 High Court of Australia Australia - Commonwealth 18 Oct 1948 AustLII flag 178

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