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Phoenix Steel Sales Pty Ltd and Deputy Commissioner of Taxation   flag 

[2001] AATA 25; 46 ATR 1068
Administrative Appeals Tribunal
Australia
19th January, 2001

Legislation Cited

Legislation Name Provision
Sales Tax (Exemptions and Classifications) Modification (General) Bill 1995 (Cth)
Sales Tax (Exemptions and Classifications) Modification (Excise) Bill 1995 (Cth)
Sales Tax (Exemptions and Classifications) Modification (Customs) Bill 1995 (Cth)
Taxation Laws Amendment (Budget Measures) Bill 1995 (Cth)
Acts Interpretation Act (Cth)
Acts Interpretation Act 1901 (Cth) s15AA, s15AB
Regulations (Cth)
Sales Tax Assessment Act 1992 (Cth) s5, s16, s24
Sales Tax (Exemptions and Classifications) Act 1992 (Cth) s4
Sales Tax (Exemptions and Classifications) Modification (General) Act 1995 (Cth)
Sales Tax (General)(Industrial Safety Equipment) Act 2000 (Cth) s6

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
Chandler & Co v Collector of Customs [1907] HCA 81; (1907) 4 CLR 1719; 13 ALR 617 High Court of Australia Australia - Commonwealth 27 Sep 1907 AustLII flag 77
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 flag 74
Commissioner of Taxation v Chubb Australia Ltd [1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285 Federal Court of Australia Australia - Commonwealth 24 Mar 1995 AustLII flag 56
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
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
Deputy Commissioner of Taxation v Lincoln Industrial Cleaners Pty Ltd (1975) 7 ALR 118; (1975) 2 NSWLR 499; 5 ATR 558 Australia - New South Wales circa 1975 LexisNexis AU flag 21
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
470-471 Atc 4718-4719 470-471 ATC 4718-4719 Australia circa 1975 IntelliConnect flag 1

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