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SST D11 - Sales tax: authorities and public authorities for the purposes of Items 126 and 127

[1997] ATODSTRNS SSTD11

Australian Taxation Office

Australia - Commonwealth

17th December, 1997

Legislation Cited

Legislation Name	Provision
Sales Tax Assessment Act 1992 (Cth)	s77, s130
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1997] SSt D11	[1997] SSt D11		Austria	circa 1997			1
Totalizator Agency Board v Commissioner of Taxation	(1996) 69 FCR 311; (1996) 139 ALR 644; (1996) 33 ATR 413	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		18
Commissioner of Taxation v Bank of Western Australia Ltd	(1995) 61 FCR 407; (1995) 133 ALR 599; (1995) 32 ATR 380	Federal Court of Australia	Australia	circa 1995	Legal Online / Westlaw		14
Government Insurance Office of New South Wales v Commissioner of Taxation	(1992) 35 FCR 247; (1992) 106 ALR 715; (1992) 23 ATR 198	Federal Court of Australia	Australia	circa 1992	Legal Online / Westlaw		9
Western Australian Turf Club v FCT	[1978] HCA 13; (1978) 139 CLR 288; 19 ALR 167; (1978) 52 ALJR 382; 8 ATR 489	High Court of Australia	Australia - Commonwealth	26 Apr 1978	AustLII		28
Renmark Hotel Inc v FCT	[1949] HCA 7; (1949) 79 CLR 10; [1949] ALR 363; 9 ATD 106; (1949) 23 ALJR 445; (1949) 4 AITR 254	High Court of Australia	Australia - Commonwealth	11 Oct 1949	AustLII		49
East and West India Dock Co	[1888] UKLawRpCh 92; 38 Ch D 576	Court of Chancery	United Kingdom	9 May 1888	CommonLII		11

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