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SST 14 - Sales tax: classification of    

Legislation Cited

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
[1998] SSt 14	[1998] SSt 14		Austria	circa 1998			1
CCA Beverages (Sydney) Pty Ltd v FCT	(1997) 143 ALR 212; (1997) 35 ATR 77		Australia	circa 1997	LexisNexis AU		13
Reece Pty Ltd v FCT	(1997) 37 ATR 197		Australia	circa 1997	Legal Online / Westlaw		4
K Mart Australia Ltd v FCT	(1996) 31 ATR 524		Australia	circa 1996	Legal Online / Westlaw		7
Bowater Tutt Industries Pty Ltd v FCT	(1996) 34 ATR 135		Australia	circa 1996	Legal Online / Westlaw		3
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
Gkn Australia Ltd v Commissioner of Taxation	[1994] FCA 1186; (1994) 28 ATR 321	Federal Court of Australia	Australia - Commonwealth	30 Jun 1994	AustLII		6
AAT Case 9536	(1994) 29 ATR 1118		Australia	circa 1994	Legal Online / Westlaw		6
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
AAT Case 9043	(1993) 27 ATR 1141		Australia	circa 1993	Legal Online / Westlaw		3
AAT Case 8811	(1993) 26 ATR 1075		Australia	circa 1993	Legal Online / Westlaw		3
Precision Measures Ltd v Commissioner of Taxation (Cth)	(1992) 23 ATR 30		Australia	circa 1992	Legal Online / Westlaw		5
QT90/24 and Commissioner of Taxation	[1991] AATA 617; (1992) 23 ATR 1215	Administrative Appeals Tribunal	Australia	10 Jul 1991	AustLII		3
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
Eon Metals NL v Commissioner of State Taxation (WA)	(1991) 22 ATR 601		Australia	circa 1991	Legal Online / Westlaw		19
Re Taxation Appeals	[1990] AATA 236; (1990) 21 ATR 3843	Administrative Appeals Tribunal	Australia	9 Oct 1990	AustLII		4
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
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
Belgrave Nominees Pty Ltd v Barlin-Scott Airconditioning Pty Ltd	[1984] VicRp 75; [1984] VR 947		Australia - Victoria	1 May 1984	AustLII		24
Dixon (Inspector of Taxes) v Fitch's Garage Ltd	[1975] 3 All ER 455		United Kingdom	circa 1975	LexisNexis		8
Deputy Commissioner of Taxation v Polaroid Australia Pty Ltd	(1971) 46 ALJR 32; (1971) 2 ATR 653		Australia	circa 1971	Legal Online / Westlaw		46
DFC of T v Fowler Rex (NSW) Pty Ltd	[1967] HCA 7; (1967) 118 CLR 160; (1967) 14 ATD 395; (1967) 40 ALJR 510	High Court of Australia	Australia - Commonwealth	12 Apr 1967	AustLII		16
Cardiff Rating Authority v Guest Keen Baldwin's Iron and Steel Co Ltd	[1949] 1 KB 385		United Kingdom	circa 1949	LexisNexis / Westlaw		26
Mills & Rockleys Ltd v Leicester City Council	[1946] 1 All ER 424		United Kingdom	circa 1946	LexisNexis		6
South Wales Aluminium Co Ltd v Assessment Committee for the Neath Assessment Area	[1943] 2 All ER 587		United Kingdom	circa 1943	LexisNexis		9
Australian Provincial Assurance Co Ltd v Coroneo	[1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246	Supreme Court of New South Wales	Australia - New South Wales	31 Aug 1938	AustLII		114
Australian Provincial Assurance Co Ltd v Coroneo	[1938] SR (NSW) 700	Supreme Court of New South Wales	Australia - New South Wales	circa 1938			9
A “ structure ”	(1914) 33 NZLR 194		New Zealand	circa 1914	LexisNexis		4
1 Stair Rep 2445	1 Stair Rep 2445		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2439	1 Stair Rep 2439		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2412	1 Stair Rep 2412		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2391	1 Stair Rep 2391		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2361	1 Stair Rep 2361		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2339	1 Stair Rep 2339		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2314	1 Stair Rep 2314		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2306	1 Stair Rep 2306		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2208	1 Stair Rep 2208		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2184	1 Stair Rep 2184		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2120	1 Stair Rep 2120		United Kingdom - Scotland	circa 1943			1
1 Stair Rep 2064	1 Stair Rep 2064		United Kingdom - Scotland	circa 1943			1
1 Page 5	1 Page 5		United Kingdom	circa 1943			40