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State Electricity Commission of Victoria v Commissioner of Taxation   flag 

[1999] FCA 203
Federal Court of Australia
Australia - Commonwealth
10th March, 1999

Legislation Cited

Legislation Name Provision
Sales Tax Assessment Act 1992 (Cth) s5, s7, s12, s24
Sales Tax (Exemptions and Classifications) Act 1992 (Cth) s10, s11
Federal Court Rules (Cth)
Electricity Act 1994 (Qld) s235
State Electricity Commission Act 1958 (Vic)
Electric Light and Power Act 1958 (Vic)
Landlord and Tenant Act 1958 (Vic)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Telstra Corporation Ltd v Commissioner of Taxation (1996) 68 FCR 566; 33 ATR 290 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 19
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
Hanfstaengl v the American Tobacco Co [1894] UKLawRpKQB 213; [1895] 1 QB 347 United Kingdom 8 Dec 1894 CommonLII flag 6
Low v Blease [1975] Crim LR 513; (1975) 119 Sol Jo 695 United Kingdom circa 1975 Westlaw flag 4

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