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Commissioner of Taxation v Nimrod Theatre Co Ltd   flag  10

[1985] FCA 65; 5 FCR 269; 57 ALR 703; 16 ATR 232
Federal Court of Australia
Australia - Commonwealth
8th March, 1985

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
FCT v Totalisator Administration Board (Q) [1990] HCA 48; (1990) 170 CLR 508; (1990) 96 ALR 321; (1990) 65 ALJR 17; 21 ATR 1031 High Court of Australia Australia - Commonwealth 22 Nov 1990 AustLII flag 13
Kim v Wang [2023] FCAFC 115; (2023) 298 FCR 337; (2023) 411 ALR 402 Federal Court of Australia Australia - Commonwealth 25 Jul 2023 AustLII flag 4
State Bank of New South Wales Ltd v Commissioner of Taxation [1995] FCA 1652; 62 FCR 371 Federal Court of Australia Australia - Commonwealth 9 Nov 1995 AustLII flag 3
Totalizator Agency Board v Commissioner of Taxation [1996] FCA 1714 Federal Court of Australia Australia - Commonwealth 19 Aug 1996 AustLII flag
VT92/277, VT92/278 and Commissioner of Taxation [1994] AATA 92; 28 ATR 1052 Administrative Appeals Tribunal Australia 8 Apr 1994 AustLII flag
Re Jetmaster Fireplaces Pty Ltd v Commissioner of Taxation [1989] FCA 161 Federal Court of Australia Australia - Commonwealth 10 May 1989 AustLII flag
ST 2450 - Sales Tax : Video Recording by Television Stations [1988] ATOSTR ST2450 Australian Taxation Office Australia - Commonwealth 8 Dec 1988 AustLII flag
ST 2451 - Sales Tax : Video Tape Masters Produced To the Order of a Client [1988] ATOSTR ST2451 Australian Taxation Office Australia - Commonwealth 8 Dec 1988 AustLII flag
ST 2133 - Sales Tax: Nimrod Theatre Co Ltd: Goods Applied To Own Use [1985] ATOSTR ST2133 Australian Taxation Office Australia - Commonwealth 2 Jul 1985 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Interpreting the Corporations Law - Purpose, Practical Reasoning and the Public Interest" (1999) 21 Sydney Law Review 161 Smith, Dimity Kingsford Australia circa 1999 AustLII flag 9

Legislation Cited

Legislation Name Provision
Sales Tax Act (No. 1) 1930 (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
"Interpreting the Corporations Law - Purpose, Practical Reasoning and the Public Interest" (1999) 21 Sydney Law Review 161 Smith, Dimity Kingsford Australia circa 1999 AustLII flag 9
Stuart v Diplock [1889] UKLawRpCh 190; (1890) 43 Ch D 343 United Kingdom 11 Dec 1889 CommonLII flag 7
A Lewis and Co (Westminster) Ltd v Bell Property Trust Ltd [1940] Ch 345; [1940] 1 All ER 570 Court of Chancery United Kingdom circa 1940 LexisNexis / Westlaw flag 5
Kim v Wang [2023] FCAFC 115; (2023) 298 FCR 337; (2023) 411 ALR 402 Federal Court of Australia Australia - Commonwealth 25 Jul 2023 AustLII flag 4
State Bank of New South Wales Ltd v Commissioner of Taxation [1995] FCA 1652; 62 FCR 371 Federal Court of Australia Australia - Commonwealth 9 Nov 1995 AustLII flag 3
Totalizator Agency Board v Commissioner of Taxation [1996] FCA 1714 Federal Court of Australia Australia - Commonwealth 19 Aug 1996 AustLII flag
VT92/277, VT92/278 and Commissioner of Taxation [1994] AATA 92; 28 ATR 1052 Administrative Appeals Tribunal Australia 8 Apr 1994 AustLII flag
Re Jetmaster Fireplaces Pty Ltd v Commissioner of Taxation [1989] FCA 161 Federal Court of Australia Australia - Commonwealth 10 May 1989 AustLII flag
ST 2450 - Sales Tax : Video Recording by Television Stations [1988] ATOSTR ST2450 Australian Taxation Office Australia - Commonwealth 8 Dec 1988 AustLII flag
ST 2451 - Sales Tax : Video Tape Masters Produced To the Order of a Client [1988] ATOSTR ST2451 Australian Taxation Office Australia - Commonwealth 8 Dec 1988 AustLII flag
ST 2133 - Sales Tax: Nimrod Theatre Co Ltd: Goods Applied To Own Use [1985] ATOSTR ST2133 Australian Taxation Office Australia - Commonwealth 2 Jul 1985 AustLII flag

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