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CR 2014/6 - Goods and services tax: the GST treatment of fees and charges imposed by NSW Councils in relation to matters involving administration, animals, approvals / permits, health, impounding and pest control

Australian Taxation Office

Australia - Commonwealth

Legislation Cited

Legislation Name	Provision
GST Act (Cth)	s19.5
Copyright Act 1968 (Cth)
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Civil Aviation Regulations (Cth)
Tax Laws Amendment (2011 Measures No. 2) Act 2011 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)	s1
Companion Animals Act 1998 (NSW)	s65
Local Government Act 1993 (NSW)	s220, s496, s501, s608
Protection of the Environment Operations Act 1997 (NSW)
Roads Act 1993 (NSW)	s10, s81, s138, s139A
Local Government (General) Regulation 2005 (NSW)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Prime Minister and National Executive Council (Amendment No	2 Act 2011		United Kingdom	circa 2011			52
Roy Morgan Research Pty Ltd v Commissioner of Taxation	[2011] HCA 35; (2011) 244 CLR 97; (2011) 281 ALR 205; (2011) 80 ATR 1; (2011) 85 ALJR 1115; [2011] ATC 20-282	High Court of Australia	Australia - Commonwealth	circa 2011	AustLII		58
Air Caledonie International v Commonwealth	[1988] HCA 61; (1988) 165 CLR 462; (1988) 82 ALR 385; 63 ALJR 30	High Court of Australia	Australia - Commonwealth	24 Nov 1988	AustLII		182
Matthews v Chicory Marketing Board (Vic)	[1938] HCA 38; (1938) 60 CLR 263; [1938] ALR 370	High Court of Australia	Australia - Commonwealth	9 Aug 1938	AustLII		218

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