LawCite Search | LawCite Markup Tool | Help | Feedback Law Cite

Deputy Commissioner of Taxation v Stewart     74

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Grain Growers Ltd v Chief Commissioner of State Revenue (NSW)	[2016] NSWCA 359; (2016) 93 NSWLR 415; (2016) 104 ATR 443	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	15 Dec 2016	AustLII		14
Wentworth Shire Council v Bemax Resources Ltd	[2013] NSWSC 1047; 278 FLR 264	Supreme Court of New South Wales	Australia - New South Wales	2 Aug 2013	AustLII		5
TR 2013/3 - Income tax: research and development tax offsets: feedstock adjustments	[2013] ATOTR 3	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
TR 2013/3 - Income tax: research and development tax offsets: feedstock adjustments	[2013] ATOTR TR2013/3	Australian Taxation Office	Australia - Commonwealth	circa 2013	AustLII
Pritchard Law Group	[2010] NSWSC 1024	Supreme Court of New South Wales	Australia - New South Wales	10 Sep 2010	AustLII		7
Shire of Ravensthorpe v John Patrick Galea	[2009] WAIRComm 1149	Western Australian Industrial Relations Commission	Australia - Western Australia	2 Nov 2009	AustLII		1
Aboriginal Legal Service of Western Australia (Inc) v Mark James Lawrence	[2009] WAIRComm 8	Western Australian Industrial Relations Commission	Australia - Western Australia	13 Jan 2009	AustLII
Aboriginal Legal Service of Western Australia (Inc) v Lawrence (No 2)	[2008] WASCA 254; (2008) 37 WAR 450; (2008) 252 ALR 136; (2008) 228 FLR 318; (2008) 89 WAIG 243; (2008) 178 IR 168; (2008) 61 AILR 400-184	Supreme Court of Western Australia - Court of Appeal	Australia - Western Australia	10 Dec 2008	AustLII		83
Seneca Exploration Pty Ltd (t/as Dickeson's Amusements) v Commissioner of State Taxation	[2007] SASC 369; 68 ATR 26	Supreme Court of South Australia	Australia - South Australia	19 Oct 2007	AustLII
Saga Holidays Ltd v Commissioner of Taxation	[2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602	Federal Court of Australia	Australia - Commonwealth	20 Dec 2006	AustLII		50
Bunnings Group Ltd v Laminex Group Ltd	[2006] FCA 682; (2006) 153 FCR 479; 230 ALR 269; [2006] ATPR 42-115	Federal Court of Australia	Australia - Commonwealth	2 Jun 2006	AustLII		31
Australian Fencing Hire v Chief Commissioner of State Revenue	[2005] NSWSC 1286; 63 ATR 1	Supreme Court of New South Wales	Australia - New South Wales	16 Dec 2005	AustLII		1
Pavlakis v Council of the City of Shoalhaven	[2005] NSWSC 436	Supreme Court of New South Wales	Australia - New South Wales	9 Jun 2005	AustLII		1
PGBR 2004/D3 - Energy grants: off-road credits for agriculture	[2004] ATODPGBR PGBR2004/D3	Australian Taxation Office	Australia - Commonwealth	24 Nov 2004	AustLII
PGBR 2004/D2 - Energy Grants: off-road credits for forestry	[2004] ATODPGBR PGBR2004/D2	Australian Taxation Office	Australia - Commonwealth	26 May 2004	AustLII
Madigan and Commissioner of Taxation	[2003] AATA 519; 52 ATR 1193	Administrative Appeals Tribunal	Australia	3 Jun 2003	AustLII		2
Hurstville City Council v Hutchison 3G Australia Pty Ltd	[2003] NSWLEC 52; (2003) 124 LGERA 425	Land and Environment Court of New South Wales	Australia - New South Wales	18 Mar 2003	AustLII		3
GSTR 2003/8 - Goods and services tax: supply of rights for use outside Australia - subsection 38-190(1), item 4, paragraph (a) and subsection 38-190(2)	[2003] ATOGSTR GSTR2003/8	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2003/4 - Goods and services tax: stores and spare parts for international flights and voyages	[2003] ATOGSTR GSTR2003/4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2003/8 - Goods and services tax: supply of rights for use outside Australia - subsection 38-190(1), item 4, paragraph (a) and subsection 38-190(2)	[2003] ATOGSTR 8	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2003/4 - Goods and services tax: stores and spare parts for international flights and voyages	[2003] ATOGSTR 4	Australian Taxation Office	Australia - Commonwealth	circa 2003	AustLII
GSTR 2002/D10 - Goods and Services Tax: Supply of rights for use outside Australia or to a non-resident - subsection 38-190(1), item 4 and subsection 38-190(2)	[2002] ATODGSTR GSTR2002/D10	Australian Taxation Office	Australia - Commonwealth	18 Dec 2002	AustLII
Baxter v Commissioner of Taxation (Cth)	[2002] FCA 1256; 196 ALR 519; 51 ATR 209	Federal Court of Australia	Australia - Commonwealth	11 Oct 2002	AustLII		11
Clean Investments Pty Ltd v Commissioner of Taxation	[2001] FCA 80; (2001) 105 FCR 248; (2001) 184 ALR 314; (2001) 46 ATR 248	Federal Court of Australia	Australia - Commonwealth	14 Feb 2001	AustLII		11
Phoenix Steel Sales Pty Ltd and Deputy Commissioner of Taxation	[2001] AATA 25; 46 ATR 1068	Administrative Appeals Tribunal	Australia	19 Jan 2001	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR 14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
TR 2001/14 - Income tax: Division 35 - non-commercial business losses	[2001] ATOTR TR2001/14	Australian Taxation Office	Australia - Commonwealth	circa 2001	AustLII
Distribution Group Ltd v Commissioner of Taxation	[2000] VSC 418	Supreme Court of Victoria	Australia - Victoria	16 Oct 2000	AustLII		1
Commissioner of Taxation v Clean Investments Pty Ltd	[2000] FCA 569	Federal Court of Australia	Australia - Commonwealth	17 Apr 2000	AustLII
Commissioner of Taxation v McDonald's Australia Ltd	[1999] FCA 1744	Federal Court of Australia	Australia - Commonwealth	17 Dec 1999	AustLII
IGY Manufacturing Pty Ltd v Commissioner of Taxation	[1999] FCA 1157	Federal Court of Australia	Australia - Commonwealth	25 Aug 1999	AustLII
Re Entech Printed Circuits Pty Ltd and Chief Executive Officer of Customs	[1999] AATA 232; 55 ALD 244; 29 AAR 148	Administrative Appeals Tribunal	Australia	16 Apr 1999	AustLII		1
New Style Furniture Sales Pty Ltd v Deputy Commissioner of Taxation	[1998] FCA 993	Federal Court of Australia	Australia - Commonwealth	20 Aug 1998	AustLII
SST 12 - Sales tax: classification of drugs, medicines and sunscreen preparations	[1998] ATOSTRNS SST12	Australian Taxation Office	Australia - Commonwealth	12 Aug 1998	AustLII
SST 11 - Sales tax: a guide to the classification of goods under the sales tax law	[1998] ATOSTRNS SST11	Australian Taxation Office	Australia - Commonwealth	17 Jun 1998	AustLII
National Bus Co Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 143	Federal Court of Australia	Australia - Commonwealth	3 Mar 1998	AustLII		1
SST D12 - Sales tax: classification of drugs, medicines and sunscreen preparations	[1998] ATODSTRNS SSTD12	Australian Taxation Office	Australia - Commonwealth	21 Jan 1998	AustLII
QT96/377 and Commissioner of Taxation	[1997] AATA 437; 37 ATR 1134	Administrative Appeals Tribunal	Australia	30 Oct 1997	AustLII
SST D10 - Sales tax: classification of	[1997] ATODSTRNS SSTD10	Australian Taxation Office	Australia - Commonwealth	17 Sep 1997	AustLII
SST D9 - Sales tax: a guide to the classification of goods under the sales tax law	[1997] ATODSTRNS SSTD9	Australian Taxation Office	Australia - Commonwealth	25 Jun 1997	AustLII
AAT Case 11,716	[1997] AATA 95; 35 ATR 1090	Administrative Appeals Tribunal	Australia	21 Mar 1997	AustLII
STD 97/1 - Title: Trigger sprayers and pressure sprayers	[1997] ATOSTD STD97/1	Australian Taxation Office	Australia - Commonwealth	19 Mar 1997	AustLII
SST D6 - Sales tax: classification of	[1997] ATODSTRNS SSTD6	Australian Taxation Office	Australia - Commonwealth	22 Jan 1997	AustLII
Parke Davis Pty Ltd v Commissioner of Taxation and Commonwealth of Australia	[1996] FCA 1748	Federal Court of Australia	Australia - Commonwealth	30 Aug 1996	AustLII
Parke Davis Pty Ltd v Commissioner of Taxation	[1996] FCA 764	Federal Court of Australia	Australia - Commonwealth	30 Aug 1996	AustLII
Telstra Corporation Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1996] FCA 1698	Federal Court of Australia	Australia - Commonwealth	13 Aug 1996	AustLII
Pepsi Seven-Up Bottlers v Commissioner of Taxation	[1995] FCA 1655; (1995) 62 FCR 289; (1995) 132 ALR 632; (1995) 31 ATR 445	Federal Court of Australia	Australia - Commonwealth	10 Nov 1995	AustLII		58
Commissioner of Taxation v Chubb Australia Ltd	[1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285	Federal Court of Australia	Australia - Commonwealth	24 Mar 1995	AustLII		56
Cowell Electric Supply Co Ltd v Collector of Customs	[1995] FCA 1031; (1995) 54 FCR 1; (1995) 127 ALR 257; 20 AAR 490	Federal Court of Australia	Australia - Commonwealth	10 Jan 1995	AustLII		15
Comptroller-General of Customs, Howard Garnier and Peter Charles Naylor v Aci Pet Operations Pty Ltd (Respondent/Cross-Appellant), Comptroller-General of Customs (First Cross-Respondent) and Howard Garnier and Peter Charles Naylor (Second Cross-Respo	[1994] FCA 997	Federal Court of Australia	Australia - Commonwealth	31 Mar 1994	AustLII
Collector of Customs v Rottnest Island Authority	[1994] FCA 876; (1994) 48 FCR 177; (1994) 119 ALR 406; 119 AAR 70; 32 ALD 1	Federal Court of Australia	Australia - Commonwealth	17 Jan 1994	AustLII		12
Tobacco Institute of Australia Ltd v Australian Federation of Consumer Organisations Inc	[1993] FCA 630	Federal Court of Australia	Australia - Commonwealth	17 Dec 1993	AustLII		3
ACI PET Operations Pty Ltd v Comptroller-General of Customs	[1993] FCA 500; (1993) 118 ALR 114; 32 ALD 107	Federal Court of Australia	Australia - Commonwealth	15 Oct 1993	AustLII		31
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation	[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII		83
Re Taxation Appeals	[1993] AATA 238; 26 ATR 1194	Administrative Appeals Tribunal	Australia	30 Jul 1993	AustLII
Collector of Customs v Pozzolanic Enterprises Pty Ltd	[1993] FCA 322; (1993) 115 ALR 1	Federal Court of Australia	Australia - Commonwealth	9 Jul 1993	AustLII		80
Brambles Australia Ltd v Commissioner of Taxes	[1992] NTSC 101; 111 FLR 69	Supreme Court of the Northern Territory	Australia - Northern Territory	27 Nov 1992	AustLII
Re Sondo Pty Ltd v the FCT	[1991] FCA 347	Federal Court of Australia	Australia - Commonwealth	5 Aug 1991	AustLII		1
Re Genex Corporation Pty Ltd; Rabbit Photo (Sa) Pty Ltd and Rabbit Photo (Wa) Pty Ltd v the Commonwealth of Australia and the Commissioner of Taxation	[1991] FCA 302; 22 ATR 178/91	Federal Court of Australia	Australia - Commonwealth	11 Jul 1991	AustLII
Re Taxation Appeals	[1991] AATA 165; 22 ATR 3305	Administrative Appeals Tribunal	Australia	9 Jul 1991	AustLII		1
Re Commissioner of Taxation v Brambles Holdings Ltd (Now Known As Brambles Australia Ltd)	[1991] FCA 122	Federal Court of Australia	Australia - Commonwealth	10 Apr 1991	AustLII
Re Magna Stic Magnetic Signs Pty Ltd and Magna Stic Products Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1991] FCA 75	Federal Court of Australia	Australia - Commonwealth	12 Mar 1991	AustLII
Sondo Pty Ltd v Commissioner of Taxation (Cth)	[1991] FCA 32; 102 ALR 362; 22 ATR 409	Federal Court of Australia	Australia - Commonwealth	15 Feb 1991	AustLII		3
Re Inn Leisure Industries Pty Ltd (Provisional Liquidator Appointed) v DF Mccloy Pty Ltd and Donald Francis Mccloy	[1991] FCA 27; (1991) 13 ATPR 41-091/21	Federal Court of Australia	Australia - Commonwealth	15 Feb 1991	AustLII		1
Re Otto Australia Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1990] FCA 230	Federal Court of Australia	Australia - Commonwealth	12 Jul 1990	AustLII
Brambles Holdings Ltd v Commissioner of Taxation (Cth)	[1990] FCA 217; 25 FCR 248; 21 ATR 517	Federal Court of Australia	Australia - Commonwealth	6 Jul 1990	AustLII
Commissioner of Taxation v Murray	[1990] FCA 69; (1990) 21 FCR 436; 92 ALR 671; (1990) 21 ATR 78	Federal Court of Australia	Australia - Commonwealth	15 Mar 1990	AustLII		26
Re Monopol Sales and Collector of Customs	[1989] AATA 228	Administrative Appeals Tribunal	Australia	2 Nov 1989	AustLII
ST 2457 - Sales Tax : Tractors, Rider Mowers, Log Skidders	[1989] ATOSTR ST2457	Australian Taxation Office	Australia - Commonwealth	19 Oct 1989	AustLII
Re Hygienic Lily Ltd v Deputy Commissioner of Taxation	[1987] FCA 118	Federal Court of Australia	Australia - Commonwealth	6 Apr 1987	AustLII
SSAU Nominees Pty Ltd v FCT	[1986] VicRp 37; [1986] VR 355; (1985) 82 FLR 379; 16 ATR 992		Australia - Victoria	31 Oct 1985	AustLII		9
ST 2151 - Sales Tax - Video Projection Equipment and Video Programmes Supplied To Public Hospitals	[1985] ATOSTR ST2151	Australian Taxation Office	Australia - Commonwealth	24 Jul 1985	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Sheen v Fields Pty Ltd"	(1983-1984) 14 Melbourne University Law Review 726	Ickeringill, Peter	Australia	circa 1984	AustLII
"Deputy Commissioner of Taxation v Stewart"	(1983-1984) 14 Melbourne University Law Review 730	Ickeringill, Peter	Australia	circa 1984	AustLII

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Taxation, Commissioner of (Cth) v Hamersley Iron Pty Ltd	(1981) 59 FLR 415; (1981) 37 ALR 595; 12 ATR 429		Australia	circa 1981	Legal Online / Westlaw		33
Max Factor & Co Inc v FCT	[1971] HCA 36; 124 CLR 353; (1971) 2 ATR 420; 45 ALJR 441	High Court of Australia	Australia - Commonwealth	18 Aug 1971	AustLII		24
Deputy FCT v Taubmans (NSW) Pty Ltd	[1966] HCA 18; (1966) 115 CLR 570; [1966] ALR 849; 14 ATD 188; 40 ALJR 11	High Court of Australia	Australia - Commonwealth	31 Mar 1966	AustLII		13
FCT v York Motors Pty Ltd	[1946] HCA 64; 73 CLR 459; 8 ATD 169	High Court of Australia	Australia - Commonwealth	17 Dec 1946	AustLII		11
Deputy FCT (SA) v Ellis & Clark Ltd	[1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353	High Court of Australia	Australia - Commonwealth	13 Dec 1934	AustLII		95
81 Atc 4,582	(1981) 81 ATC 4,582		Australia	circa 1935	IntelliConnect		5