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STD 97/1 - Title: Trigger sprayers and pressure sprayers   flag 

[1997] ATOSTD STD97/1
Australian Taxation Office
Australia - Commonwealth
19th March, 1997

Legislation Cited

Legislation Name Provision
Sales Tax Assessment Act 1992 (Cth) s77
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
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

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