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QT95/72 and Commissioner of Taxation

[1995] AATA 265; 31 ATR 1202

Administrative Appeals Tribunal

Australia

14th September, 1995

Legislation Cited

Legislation Name	Provision
Sales Tax Assessment Act 1992 (Cth)	s5, s102
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
G Gramp & Sons Ltd v FCT	[1965] HCA 53; (1965) 115 CLR 170; [1966] ALR 940; 14 ATD 75; 39 ALJR 244	High Court of Australia	Australia - Commonwealth	3 Nov 1965	AustLII		10
Producers' Co-operative Distributing Society Ltd v Commissioner of Taxation (NSW)	[1947] UKPCHCA 2; (1947) 75 CLR 134	Privy Council	Australia - Commonwealth	18 Dec 1947	AustLII		14
Producers' Co-operative Distributing Society Ltd v Commissioner of Taxation (NSW)	[1944] HCA 39; (1944) 69 CLR 523	High Court of Australia	Australia - Commonwealth	11 Dec 1944	AustLII		21

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