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FCT v York Motors Pty Ltd   flag  11

[1946] HCA 64; 73 CLR 459; 8 ATD 169
High Court of Australia
Australia - Commonwealth
17th December, 1946

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
Commonwealth v Genex Corporation Pty Ltd [1992] HCA 65; (1992) 176 CLR 277; (1992) 110 ALR 154; 24 ATR 328; 67 ALJR 115 High Court of Australia Australia - Commonwealth 8 Dec 1992 AustLII flag 18
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 flag 5
Exemption Application Re: Secranna Pty Ltd and Beaudesert Shire Council [1995] QADT 8 Anti-Discrimination Tribunal Queensland Australia - Queensland 29 Aug 1995 AustLII flag 5
CZE17 v Minister for Immigration, Citizenship and Multicultural Affairs [2023] FCA 1367 Federal Court of Australia Australia - Commonwealth 10 Nov 2023 AustLII flag
Pacific Dunlop Ltd v Commissioner of Taxation [1998] FCA 197 Federal Court of Australia Australia - Commonwealth 13 Mar 1998 AustLII flag
Re Taxation Appeals [1992] AATA 186; 23 ATR 1202 Administrative Appeals Tribunal Australia 18 Jun 1992 AustLII flag
STNS 3001 - Sales Tax the Printing Industry: Manufacture and Classification of Printed Matter [1990] ATOSTRNS STNS3001 Australian Taxation Office Australia - Commonwealth 5 Apr 1990 AustLII flag
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 flag
ST 2390 - Sales Tax : Goods Placed Into Stock for Sale by Retail by a Manufacturer [1988] ATOSTR ST2390 Australian Taxation Office Australia - Commonwealth 4 Feb 1988 AustLII flag

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction Date Full Text Citation Index † 
"Deputy Commissioner of Taxation v Stewart" (1983-1984) 14 Melbourne University Law Review 730 Ickeringill, Peter Australia circa 1984 AustLII flag

Legislation Cited

Legislation Name Provision
Tax Act (Cth)
The Act (Cth) s21
Sales Tax Assessment Act (No. 1) 1930 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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 flag 5
Exemption Application Re: Secranna Pty Ltd and Beaudesert Shire Council [1995] QADT 8 Anti-Discrimination Tribunal Queensland Australia - Queensland 29 Aug 1995 AustLII flag 5
Bomford v Osborne (Inspector of Taxes) [1942] AC 14 United Kingdom circa 1942 LexisNexis / Westlaw flag 4
B Morris Ltd v Lunzer [1942] 1 KB 356 United Kingdom circa 1942 LexisNexis / Westlaw flag 2
Re Masters and Duveen (1923) 2 KB 729 United Kingdom circa 1923 LexisNexis / Westlaw flag 2
Doncaster Amalgamated Collieries Ltd v Bean (1946) 175 LT 10 United Kingdom circa 1946 flag 1
CZE17 v Minister for Immigration, Citizenship and Multicultural Affairs [2023] FCA 1367 Federal Court of Australia Australia - Commonwealth 10 Nov 2023 AustLII flag
Pacific Dunlop Ltd v Commissioner of Taxation [1998] FCA 197 Federal Court of Australia Australia - Commonwealth 13 Mar 1998 AustLII flag
Re Taxation Appeals [1992] AATA 186; 23 ATR 1202 Administrative Appeals Tribunal Australia 18 Jun 1992 AustLII flag
STNS 3001 - Sales Tax the Printing Industry: Manufacture and Classification of Printed Matter [1990] ATOSTRNS STNS3001 Australian Taxation Office Australia - Commonwealth 5 Apr 1990 AustLII flag
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 flag
ST 2390 - Sales Tax : Goods Placed Into Stock for Sale by Retail by a Manufacturer [1988] ATOSTR ST2390 Australian Taxation Office Australia - Commonwealth 4 Feb 1988 AustLII flag
"Deputy Commissioner of Taxation v Stewart" (1983-1984) 14 Melbourne University Law Review 730 Ickeringill, Peter Australia circa 1984 AustLII flag

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