Diethelm Manufacturing Pty Ltd v Commissioner of Taxation 83

[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465

Federal Court of Australia

Australia - Commonwealth

6th September, 1993

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Teissier and Senior Revenue Consultant As Delegate of the Commissioner of State Revenue	[2024] WASAT 55	State Administrative Tribunal of Western Australia	Australia - Western Australia	31 May 2024	AustLII
Star Kingdom Investments Pty Ltd v Camatic Pty Ltd	[2024] FCA 329	Federal Court of Australia	Australia - Commonwealth	5 Apr 2024	AustLII
Healy and Revenue Consultant As Delegate of the Commissioner of State Revenue	[2023] WASAT 135	State Administrative Tribunal of Western Australia	Australia - Western Australia	27 Dec 2023	AustLII	1
Mourched v Chief Commissioner of State Revenue	[2023] NSWSC 668	Supreme Court of New South Wales	Australia - New South Wales	7 Jul 2023	AustLII	1
Sarros and Commissioner of State Revenue	[2022] WASAT 102	State Administrative Tribunal of Western Australia	Australia - Western Australia	18 Nov 2022	AustLII	2
Commissioner of State Taxation v Perpetual Corporate Trust Ltd	[2022] SASCA 117	Supreme Court of South Australia - Court of Appeal	Australia - South Australia	10 Nov 2022	AustLII
Perpetual Corporate Trust Ltd v Commissioner of State Taxation	[2022] SASC 7	Supreme Court of South Australia	Australia - South Australia	25 Jan 2022	AustLII	4
Compass Group Education Hospitality Services Pty Ltd v Commissioner of State Revenue	[2021] QCA 98	Supreme Court of Queensland - Court of Appeal	Australia - Queensland	11 May 2021	AustLII	1
Pty Ltd v Commissioner for ACT Revenue (Administrative Review)	[2020] ACAT 118	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	22 Dec 2020	AustLII	1
Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation	[2019] FCA 2118	Federal Court of Australia	Australia - Commonwealth	19 Dec 2019	AustLII
ITW Australia Pty Ltd and Comptroller-General of Customs	[2017] AATA 787	Administrative Appeals Tribunal	Australia	30 May 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR 1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
TR 2017/1 - Income tax: deductions for mining and petroleum exploration expenditure	[2017] ATOTR TR2017/1	Australian Taxation Office	Australia - Commonwealth	circa 2017	AustLII
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
CDPV Pty Ltd v Commissioner of State Revenue	[2016] VSC 322; (2016) 103 ATR 385	Supreme Court of Victoria	Australia - Victoria	10 Jun 2016	AustLII	27
Quito Pty Ltd and Commissioner of State Revenue	[2014] WASAT 8	State Administrative Tribunal of Western Australia	Australia - Western Australia	17 Jan 2014	AustLII	3
Downie and Community Information & Referral Service ACT Inc v Jantom Co Propriety Ltd, Ex-Government Furniture Propriety Ltd and GIO General Insurance Ltd	[2013] ACTSC 171	Supreme Court of the Australian Capital Territory	Australia - Australian Capital Territory	29 Aug 2013	AustLII	1
De Marco v Chief Commissioner of State Revenue	[2013] NSWCA 86; (2013) 83 NSWLR 445; (2013) 93 ATR 293; [2013] ATC 20-385	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	18 Apr 2013	AustLII	19
Violet Home Loans Pty Ltd v Schmidt	[2013] VSCA 56; (2013) 44 VR 202; (2013) 300 ALR 770; (2013) 93 ACSR 205	Supreme Court of Victoria - Court of Appeal	Australia - Victoria	25 Mar 2013	AustLII	45
Sea Shepherd Australia Ltd and Commissioner of Taxation	[2012] AATA 520	Administrative Appeals Tribunal	Australia	7 Aug 2012	AustLII	1
Georgalis v ACT Planning and Land Authority	[2012] ACAT 1	Australian Capital Territory Civil and Administrative Tribunal	Australia - Australian Capital Territory	17 Jan 2012	AustLII	4
Mitsui & Co (Australia) Ltd v Commissioner of Taxation	[2011] FCA 1423; (2011) 86 ATR 258	Federal Court of Australia	Australia - Commonwealth	13 Dec 2011	AustLII	6
Leda Manorstead Pty Ltd v Chief Commissioner of State Revenue	[2011] NSWCA 366	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	29 Nov 2011	AustLII	37
Campbell v Chief Commissioner of State Revenue (RD)	[2011] NSWADTAP 27	Administrative Decisions Tribunal	Australia - New South Wales	3 Jun 2011	AustLII	1
Commissioner of State Revenue v McShane	[2009] TASSC 73; [2009] ATC 20-130	Supreme Court of Tasmania	Australia - Tasmania	4 Sep 2009	AustLII
LCM Calvary Health Care Holdings Ltd v Commissioner of State Revenue	[2009] TASMC 28	Magistrates Court of Tasmania	Australia - Tasmania	30 Jul 2009	AustLII
Fearn v Commissioner of State Revenue	[2009] TASMC 24	Magistrates Court of Tasmania	Australia - Tasmania	26 Jun 2009	AustLII
JMB Beverages Pty Ltd v FCT	[2009] FCA 668; (2009) 73 ATR 191; [2009] ATC 20-112	Federal Court of Australia	Australia - Commonwealth	22 Jun 2009	AustLII	4
Commissioner of Taxation v Bargwanna	[2009] FCA 620; (2009) 72 ATR 963; [2009] ATC 20-107	Federal Court of Australia	Australia - Commonwealth	12 Jun 2009	AustLII	15
Australian Technical College Northern Tasmanian Ltd v Commissioner of State Revenue	[2009] TASMC 12	Magistrates Court of Tasmania	Australia - Tasmania	15 Jan 2009	AustLII
FCT v Word Investments Ltd	[2008] HCA 55; (2008) 236 CLR 204; 251 ALR 206; (2008) 70 ATR 225; (2008) 83 ALJR 105; [2008] ATC 20-072	High Court of Australia	Australia - Commonwealth	3 Dec 2008	AustLII	95
RSAYS Ltd v Commissioner of State Taxation	[2007] SASC 398; (2007) 100 SASR 448; 67 ATR 866	Supreme Court of South Australia	Australia - South Australia	13 Nov 2007	AustLII	2
P & N Beverages Australia Pty Ltd v FCT	[2007] NSWSC 338; (2007) 210 FLR 202; (2007) 65 ATR 391	Supreme Court of New South Wales	Australia - New South Wales	18 Apr 2007	AustLII	4
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
Spicer Axle Structural Components Australia Pty Ltd and Secretary, Department of Industry, Tourism and Resources, Re (No 2)	[2006] AATA 1004; 94 ALD 634	Administrative Appeals Tribunal	Australia	24 Nov 2006	AustLII	5
A Tax Payer and Commissioner of Taxation	[2006] AATA 980; 65 ATR 415	Administrative Appeals Tribunal	Australia	20 Nov 2006	AustLII	1
Cascade Brewery Co Pty Ltd v Commissioner of Taxation	[2006] FCA 821; (2006) 153 FCR 11; 64 ATR 28	Federal Court of Australia	Australia - Commonwealth	30 Jun 2006	AustLII	15
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
Commissioner of Taxation v Pitcher	[2005] FCA 1154; (2005) 146 FCR 344; (2005) 60 ATR 424; 99 ALD 479	Federal Court of Australia	Australia - Commonwealth	23 Aug 2005	AustLII	8
Uniting Church Homes (Inc) and City of Stirling	[2005] WASAT 191	State Administrative Tribunal of Western Australia	Australia - Western Australia	19 Aug 2005	AustLII	11
Biocontrol Ltd v Chief Executive Officer of Customs	[2004] AATA 1381; 86 ALD 285	Administrative Appeals Tribunal	Australia	22 Dec 2004	AustLII
Commissioner of State Revenue v Hayes	[2004] VSC 504	Supreme Court of Victoria	Australia - Victoria	10 Dec 2004	AustLII
PGBR 2004/D3 - Energy grants: off-road credits for agriculture	[2004] ATODPGBR PGBR2004/D3	Australian Taxation Office	Australia - Commonwealth	24 Nov 2004	AustLII
Re Mermet Australia Pty Ltd and Chief Executive Officer of Customs	[2004] AATA 653; 56 ATR 1137	Administrative Appeals Tribunal	Australia	25 Jun 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
Commissioner of State Revenue v Viewbank Properties Pty Ltd	[2004] VSC 127; (2004) 55 ATR 501	Supreme Court of Victoria	Australia - Victoria	21 Apr 2004	AustLII	13
Distribution Group Ltd v FCT	[2003] FCA 202; 52 ATR 426	Federal Court of Australia	Australia - Commonwealth	17 Mar 2003	AustLII	3
Air International Pty Ltd v Chief Executive Officer of Customs	[2001] FCA 1386; 48 ATR 173	Federal Court of Australia	Australia - Commonwealth	28 Sep 2001	AustLII
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
Re Air International Pty Ltd and Chief Executive Officer of Customs	[2000] AATA 1149; 64 ALD 159; 32 AAR 396	Administrative Appeals Tribunal	Australia	21 Dec 2000	AustLII
Distribution Group Ltd v Commissioner of Taxation	[2000] VSC 418	Supreme Court of Victoria	Australia - Victoria	16 Oct 2000	AustLII	1
IGY Manufacturing Pty Ltd v Commissioner of Taxation	[1999] FCA 1157	Federal Court of Australia	Australia - Commonwealth	25 Aug 1999	AustLII
Green and Public Lending Right Committee	[1999] AATA 490	Administrative Appeals Tribunal	Australia	30 Jun 1999	AustLII
Murray Irrigation Ltd v Commissioner of Taxation	[1999] FCA 526	Federal Court of Australia	Australia - Commonwealth	30 Apr 1999	AustLII
Murray Goulburn Co-operative Co Ltd v Commissioner of Taxation	[1999] FCA 453	Federal Court of Australia	Australia - Commonwealth	14 Apr 1999	AustLII
State Electricity Commission of Victoria v Commissioner of Taxation	[1999] FCA 203	Federal Court of Australia	Australia - Commonwealth	10 Mar 1999	AustLII
Woolworths Ltd v Commissioner of Taxation	[1999] FCA 102	Federal Court of Australia	Australia - Commonwealth	17 Feb 1999	AustLII	4
SST 14 - Sales tax: classification of	[1998] ATOSTRNS SST14	Australian Taxation Office	Australia - Commonwealth	25 Nov 1998	AustLII
SST 13 - Sales tax: general-purpose road vehicles for use in mining or prospecting operations	[1998] ATOSTRNS SST13	Australian Taxation Office	Australia - Commonwealth	19 Aug 1998	AustLII
Airovent Pty Ltd v Commissioner of Taxation	[1998] FCA 935	Federal Court of Australia	Australia - Commonwealth	7 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
Eurovox Pty Ltd and CEO of Customs	[1998] AATA 179	Administrative Appeals Tribunal	Australia	17 Mar 1998	AustLII
Dick Smith Electronics Pty Ltd v Commissioner of Taxation	[1997] FCA 1221	Federal Court of Australia	Australia - Commonwealth	14 Nov 1997	AustLII
SST D10 - Sales tax: classification of	[1997] ATODSTRNS SSTD10	Australian Taxation Office	Australia - Commonwealth	17 Sep 1997	AustLII
Berkeley Commercial Co Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 733	Federal Court of Australia	Australia - Commonwealth	8 Aug 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
SST D8 - Sales tax: General-purpose road vehicles for use in mining or prospecting operations	[1997] ATODSTRNS SSTD8	Australian Taxation Office	Australia - Commonwealth	30 Apr 1997	AustLII
SST D7 - Sales Tax: classification of printed matter	[1997] ATODSTRNS SSTD7	Australian Taxation Office	Australia - Commonwealth	16 Apr 1997	AustLII
Zeroz Pty Ltd v Deputy Commissioner of Taxation	[1997] FCA 199	Federal Court of Australia	Australia - Commonwealth	4 Apr 1997	AustLII	1
Confidential and Industry Research and Development Board	[1997] AATA 67	Administrative Appeals Tribunal	Australia	6 Mar 1997	AustLII	1
SST D6 - Sales tax: classification of	[1997] ATODSTRNS SSTD6	Australian Taxation Office	Australia - Commonwealth	22 Jan 1997	AustLII
Totalizator Agency Board v Commissioner of Taxation	[1996] FCA 1714	Federal Court of Australia	Australia - Commonwealth	19 Aug 1996	AustLII
Zeroz Pty Ltd v Deputy Commissioner of Taxation	[1996] FCA 1679	Federal Court of Australia	Australia - Commonwealth	6 Aug 1996	AustLII
Commissioner of Taxation of the Commonwealth of Australia v the Leeuwin Sail Training Foundation Ltd	[1996] FCA 1644	Federal Court of Australia	Australia - Commonwealth	25 Jul 1996	AustLII
WT94/31 and Commissioner of Taxation	[1995] AATA 396; (1995) 32 ATR 1047	Administrative Appeals Tribunal	Australia	22 Dec 1995	AustLII	1
Cca Beverages (Sydney) Pty Ltd v the Commissioner of Taxation	[1995] FCA 1719	Federal Court of Australia	Australia - Commonwealth	5 Dec 1995	AustLII
SST 5 - Sales tax: classification of furniture, timber and joinery	[1995] ATOSTRNS SST5	Australian Taxation Office	Australia - Commonwealth	25 Oct 1995	AustLII
Totalizator Agency Board v Commissioner of Taxation	[1995] FCA 1551	Federal Court of Australia	Australia - Commonwealth	19 Sep 1995	AustLII
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
Commissioner of Taxation v Smith and Nephew Pty Ltd	[1994] FCA 1289	Federal Court of Australia	Australia - Commonwealth	26 Aug 1994	AustLII
Commissioner of Taxation v Cosco Holdings Pty Ltd	[1994] FCA 1152	Federal Court of Australia	Australia - Commonwealth	10 Jun 1994	AustLII
Peter Bons and Carol Bons Trading As Scale Aviation Australia v the Commissioner of Taxation of the Commonwealth of Australia	[1994] FCA 1108; 28 ATR 239	Federal Court of Australia	Australia - Commonwealth	24 May 1994	AustLII	2

Legislation Cited

Legislation Name	Provision
Federal Court Rules (Cth)
Sales Tax Act (No 1) 1930 (Cth)
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Sales Tax (Exemptions and Classifications) Act 1953 (Cth)
Sales Tax (Exemptions and Classifications) Act 1940 (Cth)
Sales Tax (Exemptions and Classifications) Act 1954 (Cth)
Sales Tax Exemptions Act 1935 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Commissioner of Taxation v Thomson Australian Holdings Pty Ltd	(1989) 25 FCR 481; (1989) 87 ALR 682; (1989) 20 ATR 983	Federal Court of Australia	Australia	circa 1989	Legal Online / Westlaw	28
Collector of Customs v Bell Basic Industries Ltd	[1988] FCA 371; (1988) 20 FCR 146; (1988) 83 ALR 251; (1988) 20 FLR 146; (1988) 9 AAR 382; (1988) 16 ALD 506	Federal Court of Australia	Australia - Commonwealth	21 Oct 1988	AustLII	47
Thomson Australian Holdings Pty Ltd v Commissioner of Taxation	(1988) 20 FCR 85; (1988) 19 ATR 1896	Federal Court of Australia	Australia	circa 1988	Legal Online / Westlaw	25
FCT v Kentucky Fried Chicken Pty Ltd	91 FLR 242; (1988) 81 ALR 35; 19 ATR 1141; (1988) 12 NSWLR 643		Australia - New South Wales	circa 1988	Legal Online / Westlaw	32
Hygienic Lily Ltd v Deputy Commissioner of Taxation	(1987) 13 FCR 396; (1987) 71 ALR 441; (1987) 18 ATR 619	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw	42
Collector of Customs v Cliffs Robe River Iron Associates	[1985] FCA 96; (1985) 7 FCR 271; (1985) 7 ALN N269; 7 ALD N269	Federal Court of Australia	Australia - Commonwealth	28 Mar 1985	AustLII	87
Taxation, Commissioner of (Cth) v Sherwood Overseas Pty Ltd	(1985) 75 FLR 474; 16 ATR 473		Australia	circa 1985	Legal Online / Westlaw	19
Deputy Commissioner of Taxation v Stewart	[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	15 Mar 1984	AustLII	74
Downland Publications Ltd v Deputy Commissioner of Taxation	47 ALR 777; (1983) 14 ATR 122; (1983) 57 ALJR 286		Australia	circa 1983	LexisNexis AU	9
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
Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd	[1979] 1 WLR 305		United Kingdom	circa 1979	LexisNexis / Westlaw	17
Deputy Commissioner of Taxation v Lincoln Industrial Cleaners Pty Ltd	(1975) 7 ALR 118; (1975) 2 NSWLR 499; 5 ATR 558		Australia - New South Wales	circa 1975	LexisNexis AU	21
D & R Henderson (MFG) Pty Ltd v Collector of Customs for New South Wales	(1974) 48 ALJR 132		Australia	circa 1974		91
Rotary Offset Press Pty Ltd v FCT	(1972) 3 ATR 319; (1972) 46 ALJR 609		Australia	circa 1972	Legal Online / Westlaw	25
Deputy Commissioner of Taxation (NSW) v Newbound & Co Pty Ltd	(1952) 10 ATD 59; (1952) 26 ALJR 386		Australia	circa 1952		7
Jackett v Deputy FCT	[1932] SAStRp 61; [1932] SASR 405; (1932) 2 ATD 203		Australia - South Australia	19 Dec 1932	AustLII	10
Herbert Adams Pty Ltd v FCT	[1932] HCA 27; (1932) 47 CLR 222; 2 ATD 31	High Court of Australia	Australia - Commonwealth	4 Aug 1932	AustLII	89
Chandler & Co v Collector of Customs	[1907] HCA 81; (1907) 4 CLR 1719; 13 ALR 617	High Court of Australia	Australia - Commonwealth	27 Sep 1907	AustLII	77
Cuming Smith & Co Ltd v Melbourne Harbour Trust Commissioners	[1905] HCA 27; (1905) 2 CLR 735	High Court of Australia	Australia - Commonwealth	24 Aug 1905	AustLII	13

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