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"How e-commerce has required Tax Authorities to re-evaluate how they impose taxation"

[2007] ANZCompuLawJl 4

Fletcher, Ben

Australian and New Zealand Societies for Computers and the Law

Australia

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act (Cth)
Trade Practices Act 1974 (Cth)

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
International AG v Creative Festival Entertainment Pty Ltd	[2006] FCA 1768; (2006) 170 FCR 450; [2006] Aust Contract Reports 90-248	Federal Court of Australia	Australia - Commonwealth	18 Dec 2006	AustLII		17
Quill Corporation v North Dakota	504 US 298; 119 L Ed 2d 91; 112 SCt 1904	United States Supreme Court	United States	26 May 1992	WorldLII		50
Nathan v FCT	[1918] HCA 45; (1918) 25 CLR 183; 24 ALR 286	High Court of Australia	Australia - Commonwealth	9 Aug 1918	AustLII		78

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