TAXES AND DUTIES - miscellaneous taxes - Goods and Services Tax (GST) - operation generally and in relation to contract for sale of land to developers - CONTRACT- construction of particular contract - no question of principle - EQUITY - rectification - question of fact about whether common intention established - VALUATION OF LAND - dictum concerning need to know whether a comparable sale was effected under the margin scheme
Acts Cited:
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Real Property Act 1900
Case Details
Citation[2004] NSWSC 1213
CourtNSWSC
JurisdictionNew South Wales
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