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Deputy Commissioner of Taxation (NSW) v Zest Manufacturing Co Pty Ltd   flag  12

[1949] HCA 61; (1949) 79 CLR 166
High Court of Australia
Australia - Commonwealth
12th December, 1949

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Champion Mortgage Services Pty Ltd v Craigie [2006] NSWSC 869 Supreme Court of New South Wales Australia - New South Wales 30 Aug 2006 AustLII flag 5
Australian Nursing Federation - re Alteration to eligibility rules - PR952637 [2004] AIRC 1040 Australian Industrial Relations Commission Australia 25 Oct 2004 AustLII flag
SST 11 - Sales tax: a guide to the classification of goods under the sales tax law [1998] ATOSTRNS SST11 Australian Taxation Office Australia - Commonwealth 17 Jun 1998 AustLII flag
SST D9 - Sales tax: a guide to the classification of goods under the sales tax law [1997] ATODSTRNS SSTD9 Australian Taxation Office Australia - Commonwealth 25 Jun 1997 AustLII flag
WT94/31 and Commissioner of Taxation [1995] AATA 396; (1995) 32 ATR 1047 Administrative Appeals Tribunal Australia 22 Dec 1995 AustLII flag 1
WT94/66 and Commissioner of Taxation [1995] AATA 143 Administrative Appeals Tribunal Australia 26 May 1995 AustLII flag
Uno Tech Pty Ltd and Commissioner of Taxation [1994] AATA 65; (1994) 28 ATR 1006 Administrative Appeals Tribunal Australia 15 Mar 1994 AustLII flag 4
IT 2667 - Income tax: trading stock valuation of freshwater crayfish [1992] ATOITR IT2667 Australian Taxation Office Australia - Commonwealth 6 Feb 1992 AustLII flag
STNS 3005 - Sales Tax Goods for Use in the Agricultural Industry [1991] ATOSTRNS STNS3005 Australian Taxation Office Australia - Commonwealth 21 Mar 1991 AustLII flag
ST 2348 - Sales Tax : Fish Farming and Marron Farming [1987] ATOSTR ST2348 Australian Taxation Office Australia - Commonwealth 25 Jun 1987 AustLII flag
GTK Trading Pty Ltd v Export Development Grants Board [1981] FCA 226; (1981) 40 ALR 375; (1981) 56 FLR 292; (1981) 4 ALD 389 Federal Court of Australia Australia - Commonwealth 10 Dec 1981 AustLII flag 17
Integrated Marketing and Export Development Grants Board [1980] AATA 51 Administrative Appeals Tribunal Australia 8 Aug 1980 AustLII flag 1

Legislation Cited

Legislation Name Provision
Finance Act, 1923 s11

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Peterborough Royal Foxhound Show Society v Commissioners of Inland Revenue (1936) 2 KB 497; [1936] 1 All ER 813 United Kingdom circa 1936 LexisNexis / Westlaw flag 8
Mills v Cannon Brewery Co Ltd [1920] 2 Ch 38 Court of Chancery United Kingdom circa 1920 LexisNexis / Westlaw flag 14

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