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SST D9 - Sales tax: a guide to the classification of goods under the sales tax law   flag 

[1997] ATODSTRNS SSTD9
Australian Taxation Office
Australia - Commonwealth
25th June, 1997

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s4, s13, s15AB
Customs Tariff Act 1995 (Cth)
Income Tax Assessment Act 1936 (Cth)
Sales Tax Assessment Act 1992 (Cth) s5, s16, s25, s77
Sales Tax Imposition (General) Act 1992 (Cth)
Sales Tax Imposition (Excise) Act 1992 (Cth)
Sales Tax Imposition (Customs) Act 1992 (Cth)
Sales Tax Imposition (In Situ Pools) Act 1992 (Cth)
Sales Tax Assessment Regulations 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1997] SSt D9 [1997] SSt D9 Austria circa 1997 flag 1
CCA Beverages (Sydney) Pty Ltd v FCT (1997) 143 ALR 212; (1997) 35 ATR 77 Australia circa 1997 LexisNexis AU flag 13
Zeroz Pty Ltd v Deputy Commissioner of Taxation (1997) 35 ATR 349 Australia circa 1997 Legal Online / Westlaw flag 7
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
K Mart Australia Ltd v FCT (1996) 31 ATR 524 Australia circa 1996 Legal Online / Westlaw flag 7
Pepsi Seven-Up Bottlers v Commissioner of Taxation [1995] FCA 1655; (1995) 62 FCR 289; (1995) 132 ALR 632; (1995) 31 ATR 445 Federal Court of Australia Australia - Commonwealth 10 Nov 1995 AustLII flag 58
Commissioner of Taxation v Chubb Australia Ltd [1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285 Federal Court of Australia Australia - Commonwealth 24 Mar 1995 AustLII flag 56
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
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation [1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465 Federal Court of Australia Australia - Commonwealth 6 Sep 1993 AustLII flag 83
O R Cormack Pty Ltd v FCT (1992) 23 ATR 151 Australia circa 1992 Legal Online / Westlaw flag 8
Magna Stic Magnetic Signs Pty Ltd v Commissioner of Taxation (1991) 28 FCR 39; (1991) 98 ALR 604; (1991) 21 ATR 1367 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 13
Feltex Commercial Interiors Pty Ltd (t/a Co Design) v Commissioner of Taxation (Cth) (1990) 21 ATR 920 Australia circa 1990 Legal Online / Westlaw flag 9
Jetmaster Fireplaces Pty Ltd v Commissioner of Taxation (Cth) (1989) 20 ATR 689 Australia circa 1989 Legal Online / Westlaw flag 6
Thomson Australian Holdings Pty Ltd v Commissioner of Taxation (1988) 20 FCR 85; (1988) 19 ATR 1896 Federal Court of Australia Australia circa 1988 Legal Online / Westlaw flag 25
Hygienic Lily Ltd v Deputy Commissioner of Taxation (1987) 13 FCR 396; (1987) 71 ALR 441; (1987) 18 ATR 619 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 42
Nomad Industries of Australia Pty Ltd v Commissioner of Taxation (Cth) 81 FLR 450; (1986) 17 ATR 193 Australia circa 1986 Legal Online / Westlaw flag 5
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 2057
Rotary Offset Press Pty Ltd v FCT (1972) 3 ATR 319; (1972) 46 ALJR 609 Australia circa 1972 Legal Online / Westlaw flag 25
Deputy Commissioner of Taxation v Rotary Offset Press Pty Ltd (1971) 45 ALJR 518; (1971) 2 ATR 411 Australia circa 1971 Legal Online / Westlaw flag 26
Betterways Panels Ltd v Commissioners of Customs and Excise [1964] 1 All ER 948 United Kingdom circa 1964 LexisNexis flag 5
Deputy Commissioner of Taxation (NSW) v Zest Manufacturing Co Pty Ltd [1949] HCA 61; (1949) 79 CLR 166 High Court of Australia Australia - Commonwealth 12 Dec 1949 AustLII flag 12
Herbert Adams Pty Ltd v FCT [1932] HCA 27; (1932) 47 CLR 222; 2 ATD 31 High Court of Australia Australia - Commonwealth 4 Aug 1932 AustLII flag 89

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