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"The Courts' role in statutory interpretation: the relevance of overseas case law to Australia's GST" (FCA)   flag 

[2009] FedJSchol 13
Lindgren, Justice Kevin
Federal Judicial Scholarship
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth) s1.1, s3.5, s19.5
A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) s13
Income Tax Assessment Act 1936 (Cth) s25A
Land Acquisition (Just Terms Compensation) Act 1991 (NSW) s49
Value Added Tax Act 1994
Goods and Services Tax Act 1985

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Harrison v Melhem [2008] NSWCA 67; (2008) 72 NSWLR 380; [2008] Aust Torts Reports 81-951; 26 ACLC 484 Supreme Court of New South Wales - Court of Appeal Australia - New South Wales 29 May 2008 AustLII flag 215
"Recourse to foreign authority in deciding Australian tax cases" (2007) 36 Australian Tax Review 5 Australian Tax Review Australia circa 2007 Legal Online / Informit flag 2
Socité Thermale d Eugénie-les-Bains v Minist re de l conomie, des Finances et de l Industrie [2007] 3 CMLR 38 Europe circa 2007 flag 2
Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191; (2006) 156 FCR 256; (2006) 237 ALR 559; (2006) 64 ATR 602 Federal Court of Australia Australia - Commonwealth 20 Dec 2006 AustLII flag 50
Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd [2006] FCAFC 115; (2006) 152 FCR 461; 232 ALR 38; (2006) 62 ATR 682 Federal Court of Australia Australia - Commonwealth 10 Jul 2006 AustLII flag 41
Avon Products Pty Ltd v FCT [2006] HCA 29; (2006) 230 CLR 356; 227 ALR 398; (2006) 80 ALJR 1161; 62 ATR 399 High Court of Australia Australia - Commonwealth 14 Jun 2006 AustLII flag 18
Harding v Wealands [2006] EWCA Civ 524; [2007] 2 AC 1; [2006] 4 All ER 1; [2006] 1 WLR 2005; [2006] All ER (D) 40; [2006] RTR 422 England and Wales Court of Appeal - Civil Division United Kingdom - England and Wales circa 2006 BAILII flag 41
Avon Products Pty Ltd v FCT (2005) 223 ALR 259; 59 ATR 592 Australia circa 2005 LexisNexis AU flag 5
Dr Beynon & Partners v Customs and Excise Commissioners [2004] UKHL 53; [2004] 4 All ER 1091; [2005] 1 WLR 86; [2004] All ER (D) 396; [2004] BTC 5794 House of Lords United Kingdom 25 Nov 2004 BAILII flag 57
Wilson v First County Trust Ltd (No 2) [2003] UKHL 40; [2004] 1 AC 816; [2003] 4 All ER 97; [2003] 2 All ER (Comm) 491; [2003] 3 WLR 568; [2003] All ER (D) 187; [2003] UKHRR 1085; [2003] HRLR 33 House of Lords United Kingdom 10 Jul 2003 BAILII flag 412
Plaintiff S157/2002 v Commonwealth [2003] HCA 2; (2003) 211 CLR 476; (2003) 195 ALR 24; (2003) 77 ALJR 454; (2003) 24 Leg Rep 2 High Court of Australia Australia - Commonwealth 4 Feb 2003 AustLII flag 4575
Roxborough v Rothmans of Pall Mall Australia Ltd [2001] HCA 68; (2001) 208 CLR 516; (2001) 185 ALR 335; (2001) 48 ATR 442; (2001) 76 ALJR 203; (2001) 22 Leg Rep 2 High Court of Australia Australia - Commonwealth 6 Dec 2001 AustLII flag 475
Customs and Excise Commissioners v British Telecommunications PLC [1999] UKHL 3; [1999] 3 All ER 961; [1999] 1 WLR 1376 House of Lords United Kingdom 1 Jul 1999 BAILII flag 30
Card Protection Plan Ltd v Customs and Excise Commissioners [1999] 2 AC 601; [1999] 3 WLR 203 United Kingdom circa 1999 LexisNexis / Westlaw flag 62
FCT v Spotless Services Ltd [1996] HCA 34; (1996) 186 CLR 404; (1996) 141 ALR 92; (1996) 34 ATR 183; (1996) 71 ALJR 81; (1996) 20 Leg Rep 2 High Court of Australia Australia - Commonwealth 3 Dec 1996 AustLII flag 369
Pepper v Hart [1992] UKHL 3; [1993] AC 593; [1993] 1 All ER 42; [1992] 3 WLR 1032; (1992) 65 Tax Cas 421 House of Lords United Kingdom 26 Nov 1992 BAILII flag 959
Case L75 (1989) 11 NZTC 1,435 New Zealand circa 1989 CCH New Zealand flag 3
Lord Mayor and Citizens of the City of Westminster (1988) 3 BVC 847 United Kingdom circa 1988 flag 4
FCT v Myer Emporium Ltd [1987] HCA 18; (1987) 163 CLR 199; (1987) 71 ALR 28; (1987) 61 ALJR 270; (1987) 18 ATR 693 High Court of Australia Australia - Commonwealth 14 May 1987 AustLII flag 340
Re Bolton; Ex parte Beane [1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90 High Court of Australia Australia - Commonwealth 9 Apr 1987 AustLII flag 719
Databank Systems Ltd v Commissioner of Inland Revenue [1987] 2 NZLR 312 New Zealand circa 1987 LexisNexis flag 7
Kirkness v John Hudson & Co Ltd [1955] AC 696; [1955] 2 All ER 345 United Kingdom circa 1955 LexisNexis / Westlaw flag 100
Shell s Annandale Farm (Pty) Ltd v Commissioner for South African Revenue Service 62 SATC 97 South Africa circa 2003 flag 3

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