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Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation   flag 

[1995] FCA 1426
Federal Court of Australia
Australia - Commonwealth
4th August, 1995

Legislation Cited

Legislation Name Provision
Administrative Appeals Tribunal Act, 1975 (Cth)
Administrative Decisions (Judicial Review) Act 1977 (Cth)
Taxation Administration Act, 1953 (Cth) s14ZL, s14ZZJ
Swimming Pools Tax Refund Act 1992 (Cth) s4
Sales Tax Assessment Act (No 1) 1930 (Cth)
Sales Tax Assessment Act (Cth) s51
Sales Tax Assessment Act (No 5) 1930 (Cth)
Sales Tax (Exemptions and Classifications Act, 1992 (Cth)
Sales Tax Procedure Act 1934 (Cth)
Federal Court Rules (Cth)
Stamp Duties Act 1920 (NSW)
Stamps Act 1958 (Vic)
State Taxation (Amendment) Act 1992 (Vic)
Securities Act 1978

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 591
Bell Bros Pty Ltd v Shire of Serpentine-Jarrahdale [1969] HCA 63; (1969) 121 CLR 137; (1969) 19 LGRA 85; 44 ALJR 26 High Court of Australia Australia - Commonwealth 12 Dec 1969 AustLII flag 27
Chippendale Printing Co Pty Ltd v Commissioner of Taxation (No 2) 61 FCR 84; (1995) 130 ALR 699; (1995) 17 ACSR 678; 31 ATR 146 Federal Court of Australia Australia Legal Online / Westlaw flag 2
Chippendale Printing Co Pty Ltd v Deputy Commissioner of Taxation (1995) 13 ACLC 229 Australia circa 1995 IntelliConnect flag 13
Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd [1994] HCA 61; (1994) 182 CLR 51; (1994) 126 ALR 1; (1994) 29 ATR 173; (1994) 69 ALJR 51 High Court of Australia Australia - Commonwealth 7 Dec 1994 AustLII flag 298
David Securities Pty Ltd v Commonwealth Bank of Australia [1992] HCA 48; (1992) 175 CLR 353; 109 ALR 57; (1992) 24 ATR 125; (1992) 66 ALJR 768; 66 ALLR 768 High Court of Australia Australia - Commonwealth 7 Oct 1992 AustLII flag 938
David Securities Pty Ltd v Commonwealth of Australia (1990) 23 FCR 1 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 45
Deloitte Haskins and Sells v National Mutual Life Nominees Ltd [1993] AC 774 United Kingdom circa 1993 LexisNexis / Westlaw flag 2
FCT v Brian Hatch Timber Co (Sales) Pty Ltd [1972] HCA 73; (1972) 128 CLR 28; 2 ATR 295; 45 ALJR 287 High Court of Australia Australia - Commonwealth 7 Jan 1972 AustLII flag 91
FCT v Official Receiver [1956] HCA 24; (1956) 95 CLR 300; [1956] ALR 643; 18 ABC 3; (1956) 30 ALJR 143 High Court of Australia Australia - Commonwealth 6 Jun 1956 AustLII flag 54
Health Insurance Commission v Peverill [1994] HCA 8; (1994) 179 CLR 226; (1994) 119 ALR 675; (1994) 68 ALJR 251 High Court of Australia Australia - Commonwealth 9 Mar 1994 AustLII flag 120
J & S Holdings Pty Ltd v NRMA Insurance Ltd [1982] FCA 78; (1982) 41 ALR 539; 61 FLR 108; 6 ACLR 803 Federal Court of Australia Australia - Commonwealth 20 May 1982 AustLII flag 58
Julius v Bishop of Oxford (1880) 5 AC 214; [1874-80] All ER 43; 49 LJQB 577; 42 LT 546 United Kingdom circa 1880 LexisNexis / Westlaw flag 379
Kolotex Hosiery (Australia) Pty Ltd v FCT [1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240 High Court of Australia Australia - Commonwealth 3 May 1899 AustLII flag 81
Mason v New South Wales [1959] HCA 5; (1959) 102 CLR 108; [1959] ALR 422; 32 ALJR 380 High Court of Australia Australia - Commonwealth 27 Feb 1959 AustLII flag 128
Ministry of Health v Simpson [1951] AC 251; (1950) 2 All ER 1137 United Kingdom circa 1951 LexisNexis / Westlaw flag 73
Mutual Pools & Staff Pty Ltd v FCT [1992] HCA 4; (1992) 173 CLR 450; (1991) 104 ALR 545; 66 ALJR 222; 22 ATR 856 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 40
Otto Australia Pty Ltd v Commissioner of Taxation (1990) 25 FCR 257; (1990) 21 ATR 567 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 12
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 flag 20
Padfield v Minister of Agriculture, Fisheries and Food [1968] UKHL 1; [1968] AC 997; [1968] 1 All ER 694; [1968] 2 WLR 924 House of Lords United Kingdom 14 Feb 1968 BAILII flag 691
Precision Pools Pty Ltd v FCT [1992] FCA 445; (1992) 37 FCR 554; (1992) 109 ALR 679; 24 ATR 43 Federal Court of Australia Australia - Commonwealth 10 Sep 1992 AustLII flag 26
R v Commissioners for Special Purposes of the Income Tax [1888] UKLawRpKQB 130; (1888) 21 QBD 313 Queen's Bench United Kingdom 27 Jun 1888 CommonLII flag 96
Re Comptroller-General of Customs and Garrick William Hand v Kawasaki Motors Pty Ltd [1991] FCA 518; (1991) 32 FCR 243; 103 ALR 637; (1992) 25 ALD 635 Federal Court of Australia Australia - Commonwealth 4 Nov 1991 AustLII flag 35
Sargood Bros v Commonwealth [1910] HCA 45; (1910) 11 CLR 258; 16 ALR 483 High Court of Australia Australia - Commonwealth 12 Sep 1910 AustLII flag 120
Walker v Secretary, Department of Social Security [1995] FCA 130; [1995] FCAFC 130; (1995) 56 FCR 354; (1995) 129 ALR 198; (1995) 36 ALD 513; 21 AAR 147 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 34
Woolwich Equitable Building Society v Inland Revenue Commissioners [1993] AC 70; [1992] 3 All ER 737; [1992] 3 WLR 366 United Kingdom circa 1992 AustLII flag 228

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