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Deputy Commissioner of Taxation v Stewart   flag  74

[1984] HCA 11; (1984) 154 CLR 385; (1984) 52 ALR 253; (1984) 58 ALJR 191; (1984) 15 ATR 387
High Court of Australia
Australia - Commonwealth
15th March, 1984

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 83
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 flag 83
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 flag 80
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 flag 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 flag 56
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 flag 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 flag 31
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 flag 31
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 flag 26
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 flag 15
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 flag 14
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 flag 12
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 flag 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 flag 11
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 flag 9
Pritchard Law Group [2010] NSWSC 1024 Supreme Court of New South Wales Australia - New South Wales 10 Sep 2010 AustLII flag 7
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 flag 5
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 flag 3
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 flag 3
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 flag 3
Madigan and Commissioner of Taxation [2003] AATA 519; 52 ATR 1193 Administrative Appeals Tribunal Australia 3 Jun 2003 AustLII flag 2
Shire of Ravensthorpe v John Patrick Galea [2009] WAIRComm 1149 Western Australian Industrial Relations Commission Australia - Western Australia 2 Nov 2009 AustLII flag 1
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 flag 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 flag 1
Distribution Group Ltd v Commissioner of Taxation [2000] VSC 418 Supreme Court of Victoria Australia - Victoria 16 Oct 2000 AustLII flag 1
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 flag 1
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 flag 1
Re Sondo Pty Ltd v the FCT [1991] FCA 347 Federal Court of Australia Australia - Commonwealth 5 Aug 1991 AustLII flag 1
Re Taxation Appeals [1991] AATA 165; 22 ATR 3305 Administrative Appeals Tribunal Australia 9 Jul 1991 AustLII flag 1
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 flag 1
TR 2013/3 - Income tax: research and development tax offsets: feedstock adjustments [2013] ATOTR TR2013/3 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
TR 2013/3 - Income tax: research and development tax offsets: feedstock adjustments [2013] ATOTR 3 Australian Taxation Office Australia - Commonwealth circa 2013 AustLII flag
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 flag
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 flag
PGBR 2004/D3 - Energy grants: off-road credits for agriculture [2004] ATODPGBR PGBR2004/D3 Australian Taxation Office Australia - Commonwealth 24 Nov 2004 AustLII flag
PGBR 2004/D2 - Energy Grants: off-road credits for forestry [2004] ATODPGBR PGBR2004/D2 Australian Taxation Office Australia - Commonwealth 26 May 2004 AustLII flag
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 flag
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 flag
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 flag
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 flag
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 flag
Phoenix Steel Sales Pty Ltd and Deputy Commissioner of Taxation [2001] AATA 25; 46 ATR 1068 Administrative Appeals Tribunal Australia 19 Jan 2001 AustLII flag
TR 2001/14 - Income tax: Division 35 - non-commercial business losses [2001] ATOTR TR2001/14 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
TR 2001/14 - Income tax: Division 35 - non-commercial business losses [2001] ATOTR 14 Australian Taxation Office Australia - Commonwealth circa 2001 AustLII flag
Commissioner of Taxation v Clean Investments Pty Ltd [2000] FCA 569 Federal Court of Australia Australia - Commonwealth 17 Apr 2000 AustLII flag
Commissioner of Taxation v McDonald's Australia Ltd [1999] FCA 1744 Federal Court of Australia Australia - Commonwealth 17 Dec 1999 AustLII flag
IGY Manufacturing Pty Ltd v Commissioner of Taxation [1999] FCA 1157 Federal Court of Australia Australia - Commonwealth 25 Aug 1999 AustLII flag
New Style Furniture Sales Pty Ltd v Deputy Commissioner of Taxation [1998] FCA 993 Federal Court of Australia Australia - Commonwealth 20 Aug 1998 AustLII flag
SST 12 - Sales tax: classification of drugs, medicines and sunscreen preparations [1998] ATOSTRNS SST12 Australian Taxation Office Australia - Commonwealth 12 Aug 1998 AustLII flag
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 flag
SST D12 - Sales tax: classification of drugs, medicines and sunscreen preparations [1998] ATODSTRNS SSTD12 Australian Taxation Office Australia - Commonwealth 21 Jan 1998 AustLII flag
QT96/377 and Commissioner of Taxation [1997] AATA 437; 37 ATR 1134 Administrative Appeals Tribunal Australia 30 Oct 1997 AustLII flag
SST D10 - Sales tax: classification of [1997] ATODSTRNS SSTD10 Australian Taxation Office Australia - Commonwealth 17 Sep 1997 AustLII flag
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 flag
AAT Case 11,716 [1997] AATA 95; 35 ATR 1090 Administrative Appeals Tribunal Australia 21 Mar 1997 AustLII flag
STD 97/1 - Title: Trigger sprayers and pressure sprayers [1997] ATOSTD STD97/1 Australian Taxation Office Australia - Commonwealth 19 Mar 1997 AustLII flag
SST D6 - Sales tax: classification of [1997] ATODSTRNS SSTD6 Australian Taxation Office Australia - Commonwealth 22 Jan 1997 AustLII flag
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 flag
Parke Davis Pty Ltd v Commissioner of Taxation [1996] FCA 764 Federal Court of Australia Australia - Commonwealth 30 Aug 1996 AustLII flag
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 flag
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 flag
Re Taxation Appeals [1993] AATA 238; 26 ATR 1194 Administrative Appeals Tribunal Australia 30 Jul 1993 AustLII flag
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 flag
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 flag
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 flag
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 flag
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 flag
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 flag
Re Monopol Sales and Collector of Customs [1989] AATA 228 Administrative Appeals Tribunal Australia 2 Nov 1989 AustLII flag
ST 2457 - Sales Tax : Tractors, Rider Mowers, Log Skidders [1989] ATOSTR ST2457 Australian Taxation Office Australia - Commonwealth 19 Oct 1989 AustLII flag
Re Hygienic Lily Ltd v Deputy Commissioner of Taxation [1987] FCA 118 Federal Court of Australia Australia - Commonwealth 6 Apr 1987 AustLII flag
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 flag

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 flag
"Deputy Commissioner of Taxation v Stewart" (1983-1984) 14 Melbourne University Law Review 730 Ickeringill, Peter Australia circa 1984 AustLII flag

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA
Sales Tax Act (No. 1) 1930 (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Sales Tax Assessment Act (Cth)
Sales Tax Procedure Act 1934 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Re Monopol Sales and Collector of Customs [1989] AATA 228 Administrative Appeals Tribunal Australia 2 Nov 1989 AustLII flag
ST 2457 - Sales Tax : Tractors, Rider Mowers, Log Skidders [1989] ATOSTR ST2457 Australian Taxation Office Australia - Commonwealth 19 Oct 1989 AustLII flag
Re Hygienic Lily Ltd v Deputy Commissioner of Taxation [1987] FCA 118 Federal Court of Australia Australia - Commonwealth 6 Apr 1987 AustLII flag
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 flag
"Sheen v Fields Pty Ltd" (1983-1984) 14 Melbourne University Law Review 726 Ickeringill, Peter Australia circa 1984 AustLII flag
"Deputy Commissioner of Taxation v Stewart" (1983-1984) 14 Melbourne University Law Review 730 Ickeringill, Peter Australia circa 1984 AustLII flag

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