Commonwealth Quarries (Footscray) Pty Ltd v FCT 40

[1938] HCA 13; (1938) 59 CLR 111; [1938] ALR 225; 4 ATD 477

High Court of Australia

Australia - Commonwealth

25th March, 1938

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text	Citation Index
Trustee for The Lubiana Family Trust and Commissioner of Taxation (Taxation)	[2022] AATA 2826	Administrative Appeals Tribunal	Australia	30 Aug 2022	AustLII
WETR 2008/D1 - Wine equalisation tax: the operation of the wine equalisation tax system	[2008] ATODWETR WETR2008/D1	Australian Taxation Office	Australia - Commonwealth	17 Dec 2008	AustLII
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	476
Roxborough v Rothmans of Pall Mall Australia Ltd S199/2000	[2001] HCATrans 168	High Court of Australia	Australia - Commonwealth	2 May 2001	AustLII
Roxborough v Rothmans of Pall Mall Australia Ltd S199/2000	[2001] HCATrans 167	High Court of Australia	Australia - Commonwealth	2 May 2001	AustLII
CEO of Customs v AMI Toyota Ltd	[2000] FCA 1343; (2000) 102 FCR 578; 32 AAR 25	Federal Court of Australia	Australia - Commonwealth	19 Sep 2000	AustLII	74
Fermentation Industries (Aust) Pty Ltd v Burns Philp & Co Ltd	[2000] NSWCA 71	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	19 May 2000	AustLII
Roxborough v Rothmans of Pall Mall Australia Ltd	[1999] FCA 1535; (1999) 95 FCR 185; (1999) 167 ALR 326	Federal Court of Australia	Australia - Commonwealth	11 Nov 1999	AustLII	16
Bob Jane T-Marts Pty Ltd v Commissioner of Taxation	[1999] FCA 1366; (1999) 94 FCR 457; (1999) 43 ATR 98	Federal Court of Australia	Australia - Commonwealth	27 Oct 1999	AustLII	4
Optus Mobile Pty Ltd v FCT	[1999] FCA 1403	Federal Court of Australia	Australia - Commonwealth	14 Oct 1999	AustLII	2
Optus Mobile Pty Ltd v FCT	[1999] FCA 519	Federal Court of Australia	Australia - Commonwealth	3 May 1999	AustLII	2
Bob Jane T-Marts Pty Ltd v Commissioner of Taxation	[1999] FCA 415	Federal Court of Australia	Australia - Commonwealth	14 Apr 1999	AustLII	1
Amway of Australia Pty Ltd v Commonwealth of Australia	[1999] FCA 283; (1999) 41 ATR 443	Federal Court of Australia	Australia - Commonwealth	26 Mar 1999	AustLII	8
Commissioner of Taxation v Pacific Dunlop Ltd	[1999] FCA 214; 87 FCR 253; 161 ALR 661; 41 ATR 277	Federal Court of Australia	Australia - Commonwealth	15 Mar 1999	AustLII	5
Tanu Pty Ltd v Commissioner of Taxation	[1999] FCA 8	Federal Court of Australia	Australia - Commonwealth	13 Jan 1999	AustLII	4
Amway of Australia Pty Ltd v Commonwealth of Australia & Commissioner of Taxation of the Commonwealth of Australia	[1998] FCA 1311	Federal Court of Australia	Australia - Commonwealth	20 Oct 1998	AustLII
Colgate Palmolive Pty Ltd v Commissioner of Taxation	[1998] FCA 795	Federal Court of Australia	Australia - Commonwealth	7 Jul 1998	AustLII
SST 9 - Sales tax: retention of title or Romalpa clauses	[1998] ATOSTRNS SST9	Australian Taxation Office	Australia - Commonwealth	29 Apr 1998	AustLII
Pacific Dunlop Ltd v Commissioner of Taxation	[1998] FCA 197	Federal Court of Australia	Australia - Commonwealth	13 Mar 1998	AustLII
SST D4 - Sales Tax: retention of title or Romalpa clauses	[1996] ATODSTRNS SSTD4	Australian Taxation Office	Australia - Commonwealth	7 Aug 1996	AustLII
SST 6 - Sales Tax: taxable value	[1996] ATOSTRNS SST6	Australian Taxation Office	Australia - Commonwealth	5 Jun 1996	AustLII
ANM Trading Pty Ltd v Commissioner of Business Franchises	[1996] VicRp 69; [1996] 2 VR 312		Australia - Victoria	5 Mar 1996	AustLII	4
Revlon Manufacturing Ltd v Commissioner of Taxation of the Commonwealth of Australia	[1995] FCA 1751	Federal Court of Australia	Australia - Commonwealth	14 Dec 1995	AustLII
Cca Beverages (Sydney) Pty Ltd v the Commissioner of Taxation	[1995] FCA 1719	Federal Court of Australia	Australia - Commonwealth	5 Dec 1995	AustLII
NT94/64 and Commissioner of Taxation	[1995] AATA 483; 30 ATR 1252	Administrative Appeals Tribunal	Australia	31 Mar 1995	AustLII
Vale Press Pty Ltd v Commissioner of Taxation (No 2)	[1994] FCA 1335; (1994) 53 FCR 92; 124 ALR 210; (1994) 29 ATR 207	Federal Court of Australia	Australia - Commonwealth	15 Sep 1994	AustLII	10
VT92/103 & VT92/104 and Commissioner of Taxation	[1993] AATA 720; (1993) 27 ATR 1038	Administrative Appeals Tribunal	Australia	26 Nov 1993	AustLII	2
Copperart Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia	[1993] FCA 462	Federal Court of Australia	Australia - Commonwealth	17 Sep 1993	AustLII	1
Re Taxation Appeals	[1992] AATA 231; (1992) 23 ATR 1243	Administrative Appeals Tribunal	Australia	31 Jul 1992	AustLII	1
Re Taxation Appeals	[1992] AATA 186; 23 ATR 1202	Administrative Appeals Tribunal	Australia	18 Jun 1992	AustLII
Re Sonenco (No 87) Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia Re Commissioner of Taxation of the Commonwealth of Australia v Sonenco (No 87) Pty Ltd	[1991] FCA 542; 22 ATR 717/91	Federal Court of Australia	Australia - Commonwealth	11 Nov 1991	AustLII
Re Vale Press Pty Ltd v Commissioner of Taxation	[1991] FCA 433	Federal Court of Australia	Australia - Commonwealth	13 Sep 1991	AustLII	1
Re Genex Corporation Pty Ltd; Rabbit Photo (Sa) Pty Ltd and Rabbit Photo (Wa) Pty Ltd v the Commonwealth of Australia and the Commissioner of Taxation	[1991] FCA 302; 22 ATR 178/91	Federal Court of Australia	Australia - Commonwealth	11 Jul 1991	AustLII
Queensland Independent Wholesalers Ltd v Commissioner of Taxation	[1991] FCA 220	Federal Court of Australia	Australia - Commonwealth	30 May 1991	AustLII
ST 2458 - Sales Tax : Whether Trade Incentive Payments (Including Promotional Rebates) Effect a Reduction in the Sale Value of Goods	[1990] ATOSTR ST2458	Australian Taxation Office	Australia - Commonwealth	25 Jan 1990	AustLII
Estee Lauder Pty Ltd v Commissioner of Taxation (Cth)	[1989] FCA 97; 86 ALR 415; 20 ATR 1390	Federal Court of Australia	Australia - Commonwealth	5 Apr 1989	AustLII	1
Re Estee Lauder Pty Ltd and Commissioner of Taxation of the Commonwealth of Australia v Commissioner of Taxation of the Commonwealth of Australia and Estee Lauder Pty Ltd	[1988] FCA 167	Federal Court of Australia	Australia - Commonwealth	26 May 1988	AustLII
FCT v Commonwealth Quarries (Footscray) Pty Ltd	[1939] ArgusLawRp 12; (1939) 45 ALR 166	Argus Law Reports	Australia	24 Mar 1939	AustLII
FCT v Commonwealth Quarries (Footscray) Pty Ltd	[1939] HCA 5; 61 CLR 114; [1939] ALR 166; 5 ATD 143	High Court of Australia	Australia - Commonwealth	24 Mar 1939	AustLII	1
Dwyer v The National Trustees Executors and Agency Co of Australasia Ltd	[1938] ArgusLawRp 98; (1939) 45 ALR 164	Argus Law Reports	Australia	21 Nov 1938	AustLII

Legislation Cited

Legislation Name	Provision
The Act (Cth)	s18
Sales Tax Assessment Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Deputy FCT (SA) v Ellis & Clark Ltd	[1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353	High Court of Australia	Australia - Commonwealth	13 Dec 1934	AustLII		95

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