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WEA Records Pty Ltd v FCT   flag  11

[1990] FCA 323; (1990) 96 ALR 365; (1990) 21 ATR 799
Federal Court of Australia
Australia - Commonwealth
29th August, 1990

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FTR 2007/D1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATODFTR FTR2007/D1 Australian Taxation Office Australia - Commonwealth 11 Apr 2007 AustLII flag
FTR 2007/1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATOFTR FTR2007/1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
FTR 2007/1 - Fuel tax: the meaning of 'acquire', 'manufacture' and 'import' in the expression 'taxable fuel that you acquire or manufacture in, or import into, Australia to the extent that you do so for use in carrying on your enterprise' in the Fuel Tax Act 2006 [2007] ATOFTR 1 Australian Taxation Office Australia - Commonwealth circa 2007 AustLII flag
Re Brambles Australia Ltd and Department of Industry, Tourism and Resources [2003] AATA 1032; 76 ALD 701 Administrative Appeals Tribunal Australia 13 Oct 2003 AustLII flag 2
Commissioner of Taxation v Softex Industries Pty Ltd [2001] FCA 397; (2001) 107 FCR 111; (2001) 191 ALR 724; (2001) 46 ATR 512 Federal Court of Australia Australia - Commonwealth 11 Apr 2001 AustLII flag 6
Commissioner of Taxation v McDonald's Australia Ltd [1999] FCA 1744 Federal Court of Australia Australia - Commonwealth 17 Dec 1999 AustLII flag
NT96/465 and Commissioner of Taxation [1998] AATA 410; 39 ATR 1067 Administrative Appeals Tribunal Australia 10 Jun 1998 AustLII flag
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 1857 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
Warner Music Australia Pty Ltd v Commissioner of Taxation [1996] FCA 943 Federal Court of Australia Australia - Commonwealth 4 Nov 1996 AustLII flag
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
Commonwealth v Genex Corporation Pty Ltd [1992] HCA 65; (1992) 176 CLR 277; (1992) 110 ALR 154; 24 ATR 328; 67 ALJR 115 High Court of Australia Australia - Commonwealth 8 Dec 1992 AustLII flag 18

Legislation Cited

Legislation Name Provision
Act (Cth) s3
Sales Tax Assessment Act (No. 1) 1930 (Cth) s3
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
FCT v Jack Zinader Pty Ltd [1949] HCA 42; (1949) 78 CLR 336; [1949] ALR 912; (1949) 9 ATD 46 High Court of Australia Australia - Commonwealth 27 Sep 1949 AustLII flag 69
Davies Coop & Co Ltd v FCT [1948] HCA 50; (1948) 77 CLR 299; 8 ATD 320; [1948] 2 ALR (CN) 603 High Court of Australia Australia - Commonwealth 18 Aug 1948 AustLII flag 14
FCT v Butcher [1935] HCA 46; 53 CLR 82; [1935] ALR 339; 3 ATD 192 High Court of Australia Australia - Commonwealth 20 Jun 1935 AustLII flag 7
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
FCT v Rochester [1934] HCA 17; 50 CLR 225; 2 ATD 466 High Court of Australia Australia - Commonwealth 7 Jun 1934 AustLII flag 25
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
Dominion Press Ltd v Minister of Customs and Excise [1928] AC 340 United Kingdom circa 1928 LexisNexis / Westlaw flag 6
McNicol v Pinch [1906] UKLawRpKQB 95; [1906] 2 KB 352 United Kingdom 26 Jun 1906 CommonLII flag 65

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