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QT95/72 and Commissioner of Taxation   flag 

[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 flag 10
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 flag 21
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 flag 14

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