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"The GST Food Exemption"   flag  1

(2000) 3 (6) Journal of Australian Taxation 424
Kenny, Paul
Journal of Australian Taxation
Australia

Law Journal Articles Referring to this Journal Article

Journal Article Title Citation(s) †  Author Jurisdiction Date Full Text Citation Index
"Climate and Carnism: Regulatory Pathways towards a Sustainable Food System" (2022) 45 University of New South Wales Law Journal 997 Chen, Victoria; Di Lernia, Cary Australia circa 2022 AustLII flag

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
A New Tax System (Goods and Services Tax) Regulations 1999 (Cth) s2, s3

Cases and Articles Cited

Case Name Citation(s) †  Court Jurisdiction Date Full Text Citation Index
"Preparing for Tax Reform and the New Millennium: Don't Draw a GST Line around Food" (1999) 2 (4) Tax Specialist 170 Tax Specialist circa 1999 1
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
Hygienic Lily Ltd v DC of T (NSW) [1987] FCR 396 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 2
Hygienic Lily Ltd v Deputy Commissioner of Taxation (1987) 13 FCR 396; (1987) 71 ALR 441; (1987) 18 ATR 619 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 42
Diet Tea Co Ltd v A-G [1986] 2 NZLR 693 New Zealand circa 1986 LexisNexis flag 5
Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd [1979] 1 WLR 305 United Kingdom circa 1979 LexisNexis / Westlaw flag 17
Candy Maid Confections v C & E Commrs (1969) 1 Ch 6111 Court of Chancery United Kingdom circa 1969 LexisNexis / Westlaw flag 1
Inland Revenue Commissioners v Ross [1948] 1 All ER 616; 625 HL 9 United Kingdom circa 1948 LexisNexis flag 19
Sainsbury v Saunders (1918) 88 LJKB 441 King's Bench United Kingdom circa 1918 flag 4
Hinde v Allmond (1918) 87 LJKB 893 King's Bench United Kingdom circa 1918 flag 5
Landau v Goldwater 13 ALR 192; (1977) 51 ALJR 172 Australia circa 1979 LexisNexis AU flag 11

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