GSTR 2011/D2 - Goods and services tax: residential premises and commercial residential premises

[2011] ATODGSTR GSTR2011/D2

Australian Taxation Office

Australia - Commonwealth

22nd June, 2011

Legislation Cited

Legislation Name	Provision
Tax Laws Amendment (2006 Measures No. 3) Bill 2006 (Cth)
Aged Care Act 1997 (Cth)
A New Tax System (Goods and Services Tax) Act 1999 (Cth)	s1.1, s2.5, s3.5, s7.5, s19.5
Fringe Benefits Tax Assessment Act 1986 (Cth)	s1, s35, s40
Income Tax Assessment Act 1936 (Cth)	s65
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)	s1, s5, s9
Value Added Tax Act 1994
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †	Citation Index
Sunchen Pty Ltd v FCT	[2010] FCAFC 138; (2010) 190 FCR 38; (2010) 78 ATR 197; [2010] ATC 20-229	Federal Court of Australia	Australia - Commonwealth	8 Dec 2010	AustLII	8
Vidler v Commissioner of Taxation	[2010] FCAFC 59; (2010) 183 FCR 440; (2010) 75 ATR 825; [2010] ATC 20-186	Federal Court of Australia	Australia - Commonwealth	1 Jun 2010	AustLII	10
Sunchen Pty Ltd v Commissioner of Taxation	[2010] FCA 21; (2010) 264 ALR 447; (2010) 114 ALD 49; (2010) 75 ATR 13; [2010] ATC 20-161	Federal Court of Australia	Australia - Commonwealth	29 Jan 2010	AustLII	28
Meridien Marinas Horizon Shores Pty Ltd v FCT	[2009] FCA 1594; 74 ATR 787; [2009] ATC 20-158	Federal Court of Australia	Australia - Commonwealth	24 Dec 2009	AustLII	8
Vidler v FCT	[2009] FCA 1426; (2009) 74 ATR 520; [2009] ATC 20-149	Federal Court of Australia	Australia - Commonwealth	3 Dec 2009	AustLII	4
South Steyne Hotel Pty Ltd v FCT	[2009] FCAFC 155; (2009) 180 FCR 409; (2009) 74 ATR 41; [2009] ATC 20-145	Federal Court of Australia	Australia - Commonwealth	20 Nov 2009	AustLII	25
Warlam Pty Ltd v Marrickville Council	[2009] NSWLEC 23; (2009) 165 LGERA 184	Land and Environment Court of New South Wales	Australia - New South Wales	19 Mar 2009	AustLII	34
South Steyne Hotel Pty Ltd v FCT	[2009] FCA 13; (2009) 71 ATR 228; [2009] ATC 20-090	Federal Court of Australia	Australia - Commonwealth	16 Jan 2009	AustLII	19
Toyama Pty Ltd v Landmark Building Developments Pty Ltd	[2006] NSWSC 83; (2006) 197 FLR 74; 62 ATR 73	Supreme Court of New South Wales	Australia - New South Wales	28 Feb 2006	AustLII	23
Saga Holidays Ltd v Commissioner of Taxation	[2005] FCA 1892; (2005) 149 FCR 41; 61 ATR 384	Federal Court of Australia	Australia - Commonwealth	22 Dec 2005	AustLII	29
Marana Holdings Pty Ltd v Commissioner of Taxation	[2004] FCAFC 307; (2004) 141 FCR 299; (2004) 214 ALR 190; (2004) 57 ATR 521	Federal Court of Australia	Australia - Commonwealth	25 Nov 2004	AustLII	46
Re Karmel & Co Pty Ltd as Trustee for the Urbanski Property Trust and FCT	[2004] AATA 481; (2004) 56 ATR 1012	Administrative Appeals Tribunal	Australia	14 May 2004	AustLII	3
Noosa Shire Council v Staley	[2002] QPEC 18	Planning and Environment Court of Queensland	Australia - Queensland	19 Apr 2002	AustLII	2
Keith Reginald Hamlin Brown and Austrust Ltd v The Commonwealth Bank of Australia	[1993] SASC 4232	Supreme Court of South Australia	Australia - South Australia	22 Oct 1993	AustLII	1
International Harvester Co of Australia Pty Ltd v Carrigan's Hazeldene Pastoral Co	[1958] HCA 16; (1958) 100 CLR 644; (1958) 32 ALJR 160	High Court of Australia	Australia - Commonwealth	22 Apr 1958	AustLII	170
Acrylux Ltd v Commissioners for Her Majesty's Revenue & Customs	[2009] UKFTT 223	First-tier Tribunal (Health Education and Social Care Chamber)	United Kingdom	1 Sep 2009	BAILII	3
(1989) 11 NZTC 1,435	(1989) 11 NZTC 1,435		New Zealand	circa 1989	CCH New Zealand	3
429-430 Atc 10347-10348	429-430 ATC 10347-10348		Australia	circa 1958	IntelliConnect	3
46 Atc 301,655	46 ATC 301,655		Australia	circa 1958	IntelliConnect	1
310-311 Atc 5077-5078	310-311 ATC 5077-5078		Australia	circa 1958	IntelliConnect	1
416 Atc 10336-10337	416 ATC 10336-10337		Australia	circa 1958	IntelliConnect	1
306-307 Atc 5074-5075	306-307 ATC 5074-5075		Australia	circa 1958	IntelliConnect	1
304-5 Atc 5072-5073	304-5 ATC 5072-5073		Australia	circa 1958	IntelliConnect	1
Maretech CMDL Pty Ltd v FCT	(1996) 34 ATR 459		Australia	circa 1996	Legal Online / Westlaw	5
Case No WT 94/68	(1995) 31 ATR 1264		Australia	circa 1995	Legal Online / Westlaw	9
20-158 Atr 809-810	20-158 ATR 809-810		Australia	circa 1958	Legal Online / Westlaw	1
651 Atr 201	651 ATR 201		Australia	circa 1958	Legal Online / Westlaw	1
56 Atr 801	56 ATR 801		Australia		Legal Online / Westlaw	1
656 Atr 205-206	656 ATR 205-206		Australia	circa 1958	Legal Online / Westlaw	1
20-158 Atr 807	20-158 ATR 807		Australia		Legal Online / Westlaw	1
20-158 Atr 808	20-158 ATR 808		Australia		Legal Online / Westlaw	1
655 Atr 205	655 ATR 205		Australia		Legal Online / Westlaw	1
20-158 Atr 810-811	20-158 ATR 810-811		Australia	circa 1958	Legal Online / Westlaw	1
20-158 Atr 811	20-158 ATR 811		Australia	circa 1958	Legal Online / Westlaw	1
20-158 Atr 804-805	20-158 ATR 804-805		Australia	circa 1958	Legal Online / Westlaw	1
Owen v Elliott (Inspector of Taxes)	[1990] Ch 786; [1990] 3 WLR 133	Court of Chancery	United Kingdom	circa 1990	LexisNexis / Westlaw	11
Roberts v Waverley Municipal Council	(1988) 14 NSWLR 423		Australia - New South Wales	circa 1988	LexisNexis AU	15
Hamilton Island Enterprises Pty Ltd v FCT	(1982) 43 ALR 519; (1982) 13 ATR 220		Australia	circa 1982	LexisNexis AU	17
(1989) 4 BVC 779	(1989) 4 BVC 779		United Kingdom	circa 1989		2
Urdd Gobaith Cymru v Commissioner of Customs and Excise	[1997] V & DR 273		United Kingdom	circa 1997		10
[2001] BVC 2388	[2001] BVC 2388		United Kingdom	circa 2001		1
Lord Mayor and Citizens of the City of Westminster	(1988) 3 BVC 847		United Kingdom	circa 1988		4
Namecourt Ltd v The Commissioners	(1984) 2 BVC 208		United Kingdom	circa 1984		2
[1996] BVC 2975	[1996] BVC 2975		United Kingdom	circa 1996		2
[2003] BVC 2614	[2003] BVC 2614		United Kingdom	circa 2003		1
McGrath v Customs and Excise Commissioners	[1992] BVC 51		United Kingdom	circa 1992		2

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