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SST 4 - Sales Tax: how it applies to leases of goods

[1995] ATOSTRNS SST4

Australian Taxation Office

Australia - Commonwealth

2nd August, 1995

Legislation Cited

Legislation Name	Provision
Taxation Laws Amendment Bill (No 2) 1995 (Cth)
Taxation Administration Act 1953 (Cth)	s5, s15A
Sales Tax Assessment Act 1992 (Cth)	s5, s15A, s15B, s77
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)	s5, s10, s11, s16

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
(1993) 26 Atr 587	(1993) 26 ATR 587		Australia	circa 1993	Legal Online / Westlaw		3
Otto Australia Pty Ltd v FCT	(1991) 28 FCR 477; (1991) 72 LGRA 310; (1991) 21 ATR 1453	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw		20
FCT v Brambles Holdings Ltd	(1991) 28 FCR 451; (1991) 99 ALR 523; (1991) 72 LGRA 284; (1991) 21 ATR 1429	Federal Court of Australia	Australia	circa 1991	Legal Online / Westlaw		41
Radaich v Smith	[1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014	High Court of Australia	Australia - Commonwealth	7 Sep 1959	AustLII		409
Case References Brambles Australia Ltd v Commissioner of Taxes (NT)	(1993) 92 NTR 1; 26 ATR 587		Australia - Northern Territory	circa 1993	LexisNexis AU		4
[1995] SSt 4	[1995] SSt 4		Austria	circa 1995			1
23 Sec 21	23 SEC 21		United States	circa 1993			4

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