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SST D6 - Sales tax: classification of   flag 

[1997] ATODSTRNS SSTD6
Australian Taxation Office
Australia - Commonwealth
22nd January, 1997

Legislation Cited

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

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1997] SSt D6 [1997] SSt D6 Austria circa 1997 flag 1
Bowater Tutt Industries Pty Ltd v FCT (1996) 34 ATR 135 Australia circa 1996 Legal Online / Westlaw flag 3
K Mart Australia Ltd v FCT (1996) 31 ATR 524 Australia circa 1996 Legal Online / Westlaw flag 7
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
AAT Case 9536 (1994) 29 ATR 1118 Australia circa 1994 Legal Online / Westlaw 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
AAT Case 9043 (1993) 27 ATR 1141 Australia circa 1993 Legal Online / Westlaw flag 3
Precision Measures Ltd v Commissioner of Taxation (Cth) (1992) 23 ATR 30 Australia circa 1992 Legal Online / Westlaw flag 5
QT90/24 and Commissioner of Taxation [1991] AATA 617; (1992) 23 ATR 1215 Administrative Appeals Tribunal Australia 10 Jul 1991 AustLII flag 3
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
Re Taxation Appeals [1990] AATA 236; (1990) 21 ATR 3843 Administrative Appeals Tribunal Australia 9 Oct 1990 AustLII flag 4
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
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
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
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 Rotary Offset Press Pty Ltd (1971) 45 ALJR 518; (1971) 2 ATR 411 Australia circa 1971 Legal Online / Westlaw flag 26
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
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

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