LawCite Search | LawCite Markup Tool | Help | Feedback

Law
Cite


Cases Referring to this Case | Law Reform Reports Referring to this Case | Law Journal Articles Referring to this Case | Legislation Cited | Cases and Articles Cited

Help

SST D10 - Sales tax: classification of   flag 

[1997] ATODSTRNS SSTD10
Australian Taxation Office
Australia - Commonwealth
17th September, 1997

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s13
Sales Tax Assessment Act 1992 (Cth) s7, s39, s77
Sales Tax (Exemptions and Classifications) Act 1992 (Cth) s1

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
QT90/24 and Commissioner of Taxation [1991] AATA 617; (1992) 23 ATR 1215 Administrative Appeals Tribunal Australia 10 Jul 1991 AustLII flag 3
Re Taxation Appeals [1990] AATA 236; (1990) 21 ATR 3843 Administrative Appeals Tribunal Australia 9 Oct 1990 AustLII flag 4
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 flag 56
Gkn Australia Ltd v Commissioner of Taxation [1994] FCA 1186; (1994) 28 ATR 321 Federal Court of Australia Australia - Commonwealth 30 Jun 1994 AustLII flag 6
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
Magna Stic Magnetic Signs Pty Ltd v Commissioner of Taxation (1991) 28 FCR 39; (1991) 98 ALR 604; (1991) 21 ATR 1367 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 13
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 flag 25
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 flag 42
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 flag 74
DFC of T v Fowler Rex (NSW) Pty Ltd [1967] HCA 7; (1967) 118 CLR 160; (1967) 14 ATD 395; (1967) 40 ALJR 510 High Court of Australia Australia - Commonwealth 12 Apr 1967 AustLII flag 16
Australian Provincial Assurance Co Ltd v Coroneo [1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246 Supreme Court of New South Wales Australia - New South Wales 31 Aug 1938 AustLII flag 114
Australian Provincial Assurance Co Ltd v Coroneo [1938] SR (NSW) 700 Supreme Court of New South Wales Australia - New South Wales circa 1938 flag 9
Feltex Commercial Interiors Pty Ltd (t/a Co Design) v Commissioner of Taxation (Cth) (1990) 21 ATR 920 Australia circa 1990 Legal Online / Westlaw flag 9
Jetmaster Fireplaces Pty Ltd v Commissioner of Taxation (Cth) (1989) 20 ATR 689 Australia circa 1989 Legal Online / Westlaw flag 6
K Mart Australia Ltd v FCT (1996) 31 ATR 524 Australia circa 1996 Legal Online / Westlaw flag 7
AAT Case 8811 (1993) 26 ATR 1075 Australia circa 1993 Legal Online / Westlaw flag 3
CCA Beverages (Sydney) Pty Ltd v FCT (1997) 143 ALR 212; (1997) 35 ATR 77 Australia circa 1997 LexisNexis AU flag 13
Mills & Rockleys Ltd v Leicester City Council [1946] 1 All ER 424 United Kingdom circa 1946 LexisNexis flag 6
Dixon (Inspector of Taxes) v Fitch's Garage Ltd [1975] 3 All ER 455 United Kingdom circa 1975 LexisNexis flag 8
Precision Measures Ltd v Commissioner of Taxation (Cth) (1992) 23 ATR 30 Australia circa 1992 Legal Online / Westlaw flag 5
Cardiff Rating Authority v Guest Keen Baldwin's Iron and Steel Co Ltd [1949] 1 KB 385 United Kingdom circa 1949 LexisNexis / Westlaw flag 26
A “ structure ” (1914) 33 NZLR 194 New Zealand circa 1914 LexisNexis flag 4
Bowater Tutt Industries Pty Ltd v FCT (1996) 34 ATR 135 Australia circa 1996 Legal Online / Westlaw flag 3
[1997] SSt D10 [1997] SSt D10 Austria circa 1997 flag 1
Deputy Commissioner of Taxation v Rotary Offset Press Pty Ltd (1971) 45 ALJR 518; (1971) 2 ATR 411 Australia circa 1971 Legal Online / Westlaw flag 26
Reece Pty Ltd v FCT (1997) 37 ATR 197 Australia circa 1997 Legal Online / Westlaw flag 4
Eon Metals NL v Commissioner of State Taxation (WA) (1991) 22 ATR 601 Australia circa 1991 Legal Online / Westlaw flag 19
Rotary Offset Press Pty Ltd v FCT (1972) 3 ATR 319; (1972) 46 ALJR 609 Australia circa 1972 Legal Online / Westlaw flag 25
Deputy Commissioner of Taxation v Polaroid Australia Pty Ltd (1971) 46 ALJR 32; (1971) 2 ATR 653 Australia circa 1971 Legal Online / Westlaw flag 46
Belgrave Nominees Pty Ltd v Barlin-Scott Airconditioning Pty Ltd [1984] VicRp 75; [1984] VR 947 Australia - Victoria 1 May 1984 AustLII flag 24
South Wales Aluminium Co Ltd v Assessment Committee for the Neath Assessment Area [1943] 2 All ER 587 United Kingdom circa 1943 LexisNexis flag 9
AAT Case 9536 (1994) 29 ATR 1118 Australia circa 1994 Legal Online / Westlaw flag 6
AAT Case 9043 (1993) 27 ATR 1141 Australia circa 1993 Legal Online / Westlaw flag 3

LawCite: Privacy | Disclaimers | Conditions of Use | Acknowledgements | Feedback