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GSTR 2014/1 - Goods and services tax: motor vehicle incentive payments

[2014] ATOGSTR 1

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)
A New Tax System (Luxury Car Tax) Act 1999 (Cth)	s5.5, s7.5
Income Tax Assessment Act 1997 (Cth)	s2.30
Taxation Administration Act 1953 (Cth)	s5, s9, s15
Tax Laws Amendment (2010 GST Administration Measures No. 1) Act 2010 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Ap Group Ltd v FCT	[2013] FCAFC 105; (2013) 214 FCR 301; [2013] ATC 20-417; (2013) 92 ATR 629	Federal Court of Australia	Australia - Commonwealth	18 Sep 2013	AustLII		21
AP Group Ltd v Commissioner of Taxation	[2012] AATA 409; [2012] ATC 10-256; (2012) 83 ATR 493	Administrative Appeals Tribunal	Australia	2 Jul 2012	AustLII		5
No	1 Act 2010		United Kingdom	circa 2010			26
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
Spencer v Commonwealth	(1907) 5 CLR 418		Australia - Commonwealth	circa 1907	Legal Online / Westlaw		954

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