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SST D12 - Sales tax: classification of drugs, medicines and sunscreen preparations

[1998] ATODSTRNS SSTD12

Australian Taxation Office

Australia - Commonwealth

21st January, 1998

Legislation Cited

Legislation Name	Provision
Therapeutic Goods Act 1989 (Cth)	s2, s3, s4, s8
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		74
Bristol-Myers Co Pty Ltd v Commissioner of Taxation	(1990) 23 FCR 126; (1990) 21 ATR 417	Federal Court of Australia	Australia	circa 1990	Legal Online / Westlaw		14
Customs and Excise Commissioners v Beecham Foods Ltd	[1972] 1 WLR 241		United Kingdom	circa 1972	LexisNexis / Westlaw		8
Zeroz Pty Ltd v Deputy Commissioner of Taxation	(1997) 35 ATR 349		Australia	circa 1997	Legal Online / Westlaw		7
Parke Davis Pty Ltd v Commissioner of Taxation	69 FCR 235; (1996) 33 ATR 463	Federal Court of Australia	Australia		Legal Online / Westlaw		3
NT95/107-108 and Commissioner of Taxation	[1997] AATA 59; (1997) 35 ATR 1001	Administrative Appeals Tribunal	Australia	26 Feb 1997	AustLII		2
Nicholas Kiwi Pty Ltd v Commissioner of Taxation (Cth)	(1990) 21 ATR 686		Australia	circa 1990	Legal Online / Westlaw		2
[2041] Stair Rep 2048	[2041] Stair Rep 2048		United Kingdom - Scotland	circa 1990			2
[1998] SSt D12	[1998] SSt D12		Austria	circa 1998			1

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