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STD 97/4 - In-house training centres   flag 

[1997] ATOSTD STD97/4
Australian Taxation Office
Australia - Commonwealth
30th July, 1997

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth)
Sales Tax Assessment Act 1992 (Cth) s77
Sales Tax (Exemptions and Classifications) Act 1992 (Cth) s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Australian Airlines Ltd (1996) 71 FCR 446; (1996) 34 ATR 310 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 9
Commissioner of Taxation v The Leeuwin Sail Training Foundation Ltd [1996] FCA 626; (1996) 68 FCR 197; (1996) 33 ATR 241 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 8
Cromer Golf Club Ltd v Downs [1972-73] ALR 1295; (1973) 47 ALJR 219 Australia circa 1972 LexisNexis AU flag 15

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