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WT94/51 and Deputy Commissioner of Taxation 4

[1996] AATA 511; (1996) 32 ATR 1132

Administrative Appeals Tribunal

Australia

2nd February, 1996

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Keating v La Trobe University (General)	[2011] VCAT 1564	Victorian Civil and Administrative Tribunal	Australia - Victoria	16 Aug 2011	AustLII		3
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
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
Farnell Electronic Components Pty Ltd v Collector of Customs	[1996] FCA 1135; (1996) 72 FCR 125; (1996) 142 ALR 322; 24 AAR 72	Federal Court of Australia	Australia - Commonwealth	24 Dec 1996	AustLII		29

Legislation Cited

Legislation Name	Provision
Sales Tax Laws Amendment Bill (No.3) 1991 (Cth)
Administrative Appeals Tribunal Act 1975 (Cth)	s37
Customs Act 1901 (Cth)
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth)	s14ZU, s14ZZK
Sales Tax Assessment Act 1992 (Cth)	s24, s101
Mining Act 1978 (WA)	s66, s67, s91

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Re: Western Australian Government Railways Commission (Westrail) and Collector of Customs	[1994] AATA 177; (1994) 36 ALD 158	Administrative Appeals Tribunal	Australia	1 Jul 1994	AustLII		3
FCT v ICI Australia Ltd	[1972] HCA 75; (1972) 127 CLR 529; [1972-73] ALR 715; (1972) 46 ALJR 35; 2 ATR 672	High Court of Australia	Australia - Commonwealth	1 Dec 1972	AustLII		91
Wellington (Mayor Of) v Lower Hutt (Mayor Of)	[1904] UKLawRpAC 47; [1904] AC 773		United Kingdom	26 Jul 1904	CommonLII		25
[1967-69] CLR 240	[1967-69] CLR 240		Australia - Commonwealth	circa 1967	Legal Online / Westlaw		1
Phonographic Performance Ltd v Pontin's Ltd	[1967] 3 All ER 736		United Kingdom	circa 1967	LexisNexis		15
Gardiner v Sevenoaks Rural District Council	[1950] 2 All ER 84		United Kingdom	circa 1950	LexisNexis		15

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