Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
DB Rreef Funds Management Ltd v Commissioner of Taxation [2005] FCA 509
TAXATION – Goods and Services Tax (GST) – lease agreement entered into before GST regime came into force – whether supply of premises GST-free – transitional provisions – supply is GST-free to the extent it is made before a "review opportunity" arises – whether lease agreement provides for a "review opportunity" – A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth), s 13 WORDS and PHRASES – "review opportunity" – "general" – "review" – "opportunity" – A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth), s 13
A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 7-1, 7-5, 7-10, 7-15, 9-5, 9-15, 9-30, 9-40, 9-70, 9-75, 11-5, 11-10, 11-15, 11-20, 11-25, 27-5, 27-10, 27-15 A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) ss 7, 13, 12 A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (Cth) Sales Tax Assessment (No 1) Act 1930 (Cth) s 70B Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 (Cth) Taxation Administration Act 1953 (Cth) ss 14ZZ, 22 A New Tax System (Goods and Services Tax Transition) Bill 1998 (Cth) Tax Laws Amendment (Long-term Non-reviewable Contracts) Bill 2004 (Cth)
Gerraty v McGavin (1914) 18 CLR 152 cited Newcrest Mining (WA) Ltd v Commonwealth (No 2) (1993) 46 FCR 342 cited ACP Publishing Pty Ltd v Commissioner of Taxation [2004] FCA 874 cited Commissioner of Taxation v Sara Lee Household and Body Care (Aust) Pty Ltd (2000) 201 CLR 520 cited Griffith University v Tang (2005) 213 ALR 724 cited ACP Publishing Pty Ltd v Commissioner of Taxation [2005] FCAFC 57 cited Australian Communication Exchange Ltd v Deputy Commissioner of Taxation (2003) 201 ALR 271 cited Re McCafferty [1994] 2 Qd R 538 cited Ropart Pty Ltd v Kern Corporation Ltd [1991] NSW ConvR 55-598 cited DB RREEF FUNDS MANAGEMENT LTD (FORMERLY KNOWN AS PALADIN AUSTRALIA LTD) (ABN 24 060 920 783) v COMMISSIONER OF TAXATION NSD 351 of 2004 and NSD 352 of 2004 SACKVILLE J SYDNEY 29 APRIL 2005
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