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GSTR 2013/D2 - Goods and services tax: supplies made by an operator of a 'moveable home estate'   flag 

[2013] ATODGSTR GSTR2013/D2
Australian Taxation Office
Australia - Commonwealth
30th October, 2013

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)
Residential Parks Act 1998 (NSW) s3, s80, s85A
Caravan Parks Act 2012 (NT) s4
Manufactured Homes (Residential Parks) Act 2003 (Qld) s10, s56
Residential Parks Act 2007 (SA) s3
Residential Tenancies Act 1997 (Vic) s5, s9

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Sun River Parks Pty Ltd v Campaspe SC (Land Valuation) [2011] VCAT 2390 Victorian Civil and Administrative Tribunal Australia - Victoria 20 Dec 2011 AustLII flag 1
Sydney Markets Ltd v Wilson [2011] NSWCA 201; (2011) 16 BPR 30,583 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 25 Jul 2011 AustLII flag 2
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 flag 10
Tingari Village North Pty Ltd v FCT [2010] AATA 233; [2010] ATC 10-131; (2010) 78 ATR 693 Administrative Appeals Tribunal Australia 31 Mar 2010 AustLII flag 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 flag 25
PricewaterhouseCoopers Legal v Perpetual Trustees Victoria Ltd & Others [2007] NSWCA 271; (2007) 14 BPR 26,835; [2008] NSW Conv R 56-197; [2007] ANZ Conv R 645 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 8 Oct 2007 AustLII flag 5
Bonnington & Co Pty Ltd v Lynch [1952] HCA 46; (1952) 86 CLR 259; [1952] ALR 744 High Court of Australia Australia - Commonwealth 18 Aug 1952 AustLII flag 13
Turner v York Motors Pty Ltd [1951] HCA 52; (1951) 85 CLR 55; [1951] ALR 1054; [1951] ALR (CN) 1055 High Court of Australia Australia - Commonwealth 3 Oct 1951 AustLII flag 65

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