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Dick Smith Electronics Pty Ltd v Commissioner of Taxation   flag 

[1997] FCA 1221
Federal Court of Australia
Australia - Commonwealth
14th November, 1997

Legislation Cited

Legislation Name Provision
Customs Tariff Act 1995 (Cth)
Act (Cth) s3, s4
Sales Tax Assessment Act 1992 (Cth) s24
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
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
Telstra Corporation Ltd v Commissioner of Taxation (1996) 68 FCR 566; 33 ATR 290 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 19
Telstra Corporation Ltd v FCT (1995) 95 ATC 4,400 Australia circa 1995 IntelliConnect flag 2
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
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
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
FCT v Kentucky Fried Chicken Pty Ltd 91 FLR 242; (1988) 81 ALR 35; 19 ATR 1141; (1988) 12 NSWLR 643 Australia - New South Wales circa 1988 Legal Online / Westlaw flag 32
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
Times Consultants Pty Ltd v Collector of Customs (Qld) [1987] FCA 488; (1987) 16 FCR 449; (1987) 76 ALR 313 Federal Court of Australia Australia - Commonwealth 23 Dec 1987 AustLII flag 136
Alexandra Private Geriatric Hospital Pty Ltd v Commonwealth [1987] HCA 6; (1987) 162 CLR 271; 69 ALR 631; (1987) 61 ALJR 171 High Court of Australia Australia - Commonwealth 10 Mar 1987 AustLII flag 36
Downland Publications Ltd v Deputy Commissioner of Taxation 47 ALR 777; (1983) 14 ATR 122; (1983) 57 ALJR 286 Australia circa 1983 LexisNexis AU flag 9
Murphyores Inc Pty Ltd v Commonwealth [1976] HCA 20; 136 CLR 1; (1976) 9 ALR 199; 38 LGRA 224 High Court of Australia Australia - Commonwealth 14 Apr 1976 AustLII flag 258
Maunsell v Olins [1975] AC 373; [1975] 1 All ER 16 United Kingdom circa 1975 LexisNexis / Westlaw flag 149
Rotary Offset Press Pty Ltd v FCT (1972) 3 ATR 319; (1972) 46 ALJR 609 Australia circa 1972 Legal Online / Westlaw flag 25
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
Guide, Bradshaw's, Ex Parte Stillwell, In re [1903] VicLawRp 79; (1903) 29 VLR 415 Australia - Victoria 12 Oct 1903 AustLII flag 4

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