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Goods and Services Tax: GST Concessions   flag 

[2016] ATOCR CR2016/36
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Constitution
Taxation Laws Amendment Bill (No 2) 1990 (Cth)
Australian Charities and Not-for-Profits Commission Act 2012 (Cth)
Income Tax Assessment Act 1936 (Cth) s1, s47, s132
Taxation Administration Act 1953 (Cth)
GST Regulations (Cth)
Education (General Provisions) Act 2006 (Qld)
Education (General Provisions) Regulation 2006 (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Cronulla Sutherland Leagues Club Ltd v Commissioner of Taxation (1990) 23 FCR 82; (1990) 21 ATR 300; 90 ATC 4225-4226 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 51
Navy Health Ltd v FCT [2007] FCA 931; (2007) 163 FCR 1; (2007) 68 ATR 215 Federal Court of Australia Australia - Commonwealth 20 Jun 2007 AustLII flag 21
Commissioner of Taxation v Co-operative Bulk Handling Ltd [2010] FCAFC 155; (2010) 189 FCR 322; (2010) 81 ATR 312; [2010] ATC 20-231 Federal Court of Australia Australia - Commonwealth 17 Dec 2010 AustLII flag 14
Douglas v FCT (1997) 77 FCR 112; (1997) 36 ATR 532 Federal Court of Australia Australia circa 1997 Legal Online / Westlaw flag 11
Repromed Pty Ltd v Lucas [2000] SASC 203; (2000) 76 SASR 575; 44 ATR 452 Supreme Court of South Australia Australia - South Australia 30 Jun 2000 AustLII flag 8
Commissioner of Taxation v Wentworth District Capital Ltd [2011] FCAFC 42; (2011) 191 FCR 151; (2011) 276 ALR 280; [2011] ATC 20-253 Federal Court of Australia Australia - Commonwealth 28 Mar 2011 AustLII flag 6
Pro-Campo Ltd v Commissioner of Land Tax (NSW) (1981) 12 ATR 26 Australia circa 1981 Legal Online / Westlaw flag 2

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