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Telstra Corporation Ltd v the Commissioner of Taxation of the Commonwealth of Australia   flag 

[1996] FCA 1698
Federal Court of Australia
Australia - Commonwealth
13th August, 1996

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA
Statute Law Revision Act 1981 (Cth) s115
Sales Tax Assessment Act (No 1) 1930 (Cth)
Sales Tax (Exemptions and Classifications) Act 1957 (Cth)
Sales Tax (Exemptions and Classifications) Act 1953 (Cth)
Sales Tax (Exemptions and Classifications) Act 1945 (Cth)
Sales Tax (Exemptions and Classifications) Act 1950 (Cth)
Sales Tax (Exemptions and Classifications) Amendment Act 1983 (Cth)
Telecommunications Act 1975 (Cth) s3
Rules (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Pepsi Seven-Up Bottlers Australia Pty Ltd v FCT (1995) 95 ATC 4,746 Australia circa 1995 IntelliConnect flag 1
Agfa-Gevaert Ltd v Collector of Customs [1994] FCA 664; (1994) 124 ALR 645 Federal Court of Australia Australia - Commonwealth circa 1994 AustLII flag 34
GKN Australia Ltd v FCT (1994) 94 ATC 4,417 Australia circa 1994 IntelliConnect flag 2
FCT v Smith and Nephew Pty Ltd (1994) 94 ATC 4,507 Australia circa 1994 IntelliConnect flag 1
Manit Zangzinchai v Marilyn Millanta [1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334 Federal Court of Australia Australia - Commonwealth 30 Jul 1993 AustLII flag 1261
Diethelm Manufacturing Pty Ltd v FCT (1993) 93 ATC 4,703 Australia circa 1993 IntelliConnect flag 3
Commissioner of Taxation v Thomson Australian Holdings Pty Ltd (1989) 25 FCR 481; (1989) 87 ALR 682; (1989) 20 ATR 983 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag 28
Kingston v Keprose Pty Ltd (1987) 11 NSWLR 404; 6 ACLC 226; 12 ACLR 609 Australia - New South Wales circa 1987 LexisNexis AU flag 424
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
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
FCT v Hamersley Iron Pty Ltd (1981) 81 ATC 4,582 Australia circa 1981 IntelliConnect flag 5
Taxation, Commissioner of (Cth) v Hamersley Iron Pty Ltd (1981) 59 FLR 415; (1981) 37 ALR 595; 12 ATR 429 Australia circa 1981 Legal Online / Westlaw flag 33
Deputy Commissioner of Taxation v Lincoln Industrial Cleaners Pty Ltd (1975) 7 ALR 118; (1975) 2 NSWLR 499; 5 ATR 558 Australia - New South Wales circa 1975 LexisNexis AU flag 21
Brutus v Cozens [1972] UKHL 6; [1973] AC 854; [1972] 2 All ER 1297; [1972] 3 WLR 521; (1972) 136 JP 390; (1972) 56 Cr App R 799 House of Lords United Kingdom 19 Jul 1972 BAILII flag 344
Rotary Offset Press Pty Ltd v FCT (1972) 3 ATR 319; (1972) 46 ALJR 609 Australia circa 1972 Legal Online / Westlaw flag 25
Australian Gas Light Co v Valuer-General (1940) 40 SR (NSW) 126 Supreme Court of New South Wales Australia - New South Wales circa 1940 flag 468
Mayne Nickless Ltd v FCT 91 ATC 4,621 Australia circa 1972 IntelliConnect flag 1

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