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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 † 
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
Inland Revenue Commissioners v Ross [1948] 1 All ER 616; 625 HL 9 United Kingdom circa 1948 LexisNexis flag 19
Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd [1979] 1 WLR 305 United Kingdom circa 1979 LexisNexis / Westlaw flag 17
Landau v Goldwater 13 ALR 192; (1977) 51 ALJR 172 Australia circa 1979 LexisNexis AU flag 11
Diet Tea Co Ltd v A-G [1986] 2 NZLR 693 New Zealand circa 1986 LexisNexis flag 5
Hinde v Allmond (1918) 87 LJKB 893 King's Bench United Kingdom circa 1918 flag 5
Sainsbury v Saunders (1918) 88 LJKB 441 King's Bench United Kingdom circa 1918 flag 4
Hygienic Lily Ltd v DC of T (NSW) [1987] FCR 396 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 2
"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
Candy Maid Confections v C & E Commrs (1969) 1 Ch 6111 Court of Chancery United Kingdom circa 1969 LexisNexis / Westlaw flag 1
"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

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