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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
VT92/277, VT92/278 and Commissioner of Taxation [1994] AATA 92; 28 ATR 1052 Administrative Appeals Tribunal Australia 8 Apr 1994 AustLII flag
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
Totalizator Agency Board v Commissioner of Taxation [1996] FCA 1714 Federal Court of Australia Australia - Commonwealth 19 Aug 1996 AustLII flag
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
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
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
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2057
MP Metals Pty Ltd v FCT [1968] HCA 89; (1967-1968) 117 CLR 631; (1968) 14 ATD 407; (1968) 40 ALJR 538 High Court of Australia Australia - Commonwealth 12 Jan 1968 AustLII flag 50
Southern Estates Pty Ltd v FCT [1967] HCA 16; (1967) 117 CLR 481; 14 ATD 543; 41 ALJR 270; 10 AITR 525 High Court of Australia Australia - Commonwealth 13 Dec 1967 AustLII flag 38
FCT v Riley [1935] HCA 47; (1935) 53 CLR 69; 3 ATD 183 High Court of Australia Australia - Commonwealth 20 Jun 1935 AustLII flag 18
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 flag 95
Adams v Rau [1931] HCA 43; (1931) 46 CLR 572; 38 ALR 87; 1 ATD 302 High Court of Australia Australia - Commonwealth 3 Dec 1931 AustLII flag 29
Irving v Munro & Sons Ltd [1931] HCA 57; 46 CLR 279; 1 ATD 306 High Court of Australia Australia - Commonwealth 17 Nov 1931 AustLII flag 19
Buntine v Hume [1943] VicLawRp 11; [1943] VLR 123; [1943] ALR 275 Australia - Victoria 4 May 1943 AustLII flag 10
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
Canada Sugar Refining Co v R [1898] UKLawRpAC 47; [1898] AC 735; 79 LT 146 United Kingdom 27 Jul 1898 CommonLII flag 29
Stuart v Diplock [1889] UKLawRpCh 190; (1890) 43 Ch D 343 United Kingdom 11 Dec 1889 CommonLII flag 7

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