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SST 11 - Sales tax: a guide to the classification of goods under the sales tax law    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1998] SSt 11	[1998] SSt 11		Austria	circa 1998			1
Reece Pty Ltd v FCT	(1997) 37 ATR 197		Australia	circa 1997	Legal Online / Westlaw		4
CCA Beverages (Sydney) Pty Ltd v FCT	(1997) 143 ALR 212; (1997) 35 ATR 77		Australia	circa 1997	LexisNexis AU		13
Pepsico Australia Pty Ltd v FCT	(1997) 147 ALR 497; (1997) 36 ATR 309		Australia	circa 1997	LexisNexis AU		4
Zeroz Pty Ltd v Deputy Commissioner of Taxation	(1997) 35 ATR 349		Australia	circa 1997	Legal Online / Westlaw		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		888
K Mart Australia Ltd v FCT	(1996) 31 ATR 524		Australia	circa 1996	Legal Online / Westlaw		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		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		56
Uno Tech Pty Ltd and Commissioner of Taxation	[1994] AATA 65; (1994) 28 ATR 1006	Administrative Appeals Tribunal	Australia	15 Mar 1994	AustLII		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		83
O R Cormack Pty Ltd v FCT	(1992) 23 ATR 151		Australia	circa 1992	Legal Online / Westlaw		8
Saraswati v R	[1991] HCA 21; (1991) 172 CLR 1; (1991) 100 ALR 193; 65 ALJR 402; 54 A Crim R 183	High Court of Australia	Australia - Commonwealth	5 Jun 1991	AustLII		653
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		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		9
Jetmaster Fireplaces Pty Ltd v Commissioner of Taxation (Cth)	(1989) 20 ATR 689		Australia	circa 1989	Legal Online / Westlaw		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		25
Re Bolton; Ex parte Beane	[1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90	High Court of Australia	Australia - Commonwealth	9 Apr 1987	AustLII		720
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		42
Re Australian Federation of Construction Contractors; Ex parte Billing	[1986] HCA 74; (1986) 68 ALR 416; (1986) 61 ALJR 37	High Court of Australia	Australia - Commonwealth	2 Dec 1986	AustLII		68
Gardner Smith Pty Ltd v Collector of Customs, Victoria	(1986) 66 ALR 377; 10 ALN N167		Australia	circa 1986	LexisNexis AU		68
Nomad Industries of Australia Pty Ltd v Commissioner of Taxation (Cth)	81 FLR 450; (1986) 17 ATR 193		Australia	circa 1986	Legal Online / Westlaw		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		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		2057
Rotary Offset Press Pty Ltd v FCT	(1972) 3 ATR 319; (1972) 46 ALJR 609		Australia	circa 1972	Legal Online / Westlaw		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		26
Betterways Panels Ltd v Commissioners of Customs and Excise	[1964] 1 All ER 948		United Kingdom	circa 1964	LexisNexis		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		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		89