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GSTD 2015/1 - Goods and services tax: is the supply of brokerage services that facilitates the sale or purchase of financial products on overseas securities or futures exchanges, a GST-free supply under paragraph (a) of item 4 in the table in subsection 38-190(1) of the A New Tax System (Goods and Services Tax) Act 1999 ?   flag 

[2015] ATOGSTD 1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
GST Act (Cth) s19.5
Taxation Administration Act 1953 (Cth)
A New Tax System (Goods and Services Tax) Regulations 2019 (Cth)
Treasury Legislation Amendment (Repeal Day) Act 2015 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
ATS Pacific Pty Ltd v FCT [2014] FCAFC 33; (2014) 219 FCR 302; (2014) 98 ATR 116 Federal Court of Australia Australia - Commonwealth 27 Mar 2014 AustLII flag 10
Travelex Ltd v Commissioner of Taxation [2010] HCA 33; (2010) 241 CLR 510; (2010) 270 ALR 253; (2010) 76 ATR 329; (2010) 84 ALJR 683; [2010] ATC 20-214 High Court of Australia Australia - Commonwealth 29 Sep 2010 AustLII flag 155
CPT Custodian Pty Ltd v Commissioner of State Revenue [2005] HCA 53; (2005) 224 CLR 98; (2005) 221 ALR 196; (2005) 79 ALJR 1724; (2005) 60 ATR 371 High Court of Australia Australia - Commonwealth 28 Sep 2005 AustLII flag 242
Sydney Futures Exchange Ltd v Australian Stock Exchange Ltd [1995] FCA 1106; (1995) 56 FCR 236; (1995) 128 ALR 417; (1995) 16 ACSR 148; (1995) 13 ACLC 369 Federal Court of Australia Australia - Commonwealth 3 Mar 1995 AustLII flag 36

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