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Amway of Australia Pty Ltd v Commonwealth of Australia & Commissioner of Taxation of the Commonwealth of Australia   flag 

[1998] FCA 1311
Federal Court of Australia
Australia - Commonwealth
20th October, 1998

Legislation Cited

Legislation Name Provision
Sales Tax Laws Amendment Bill 1985 (Cth)
Judiciary Act 1903 (Cth) s77MA
Taxation Administration Act 1953 (Cth) s14ZZ, s14ZZO, s14ZZP
Sales Tax Assessment Act (No 1) 1930 (Cth)
Sales Tax Assessment Act (No 6) 1930 (Cth)
Sales Tax Laws Amendment Act 1985 (Cth) s11
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chippendale Printing Co Pty Ltd v Commissioner of Taxation [1996] FCA 80; (1996) 62 FCR 347; (1996) 135 ALR 471; (1996) 32 ATR 128 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 34
Nelson v Nelson [1995] HCA 25; (1995) 184 CLR 538; (1995) 132 ALR 133; (1995) 70 ALJR 47; (1995) 19 Leg Rep 14; [1996] ANZ Conv R 280 High Court of Australia Australia - Commonwealth circa 1995 AustLII flag 556
Commissioner of State Revenue (Vic) v Royal Insurance Australia Ltd [1994] HCA 61; (1994) 182 CLR 51; (1994) 126 ALR 1; (1994) 29 ATR 173; (1994) 69 ALJR 51 High Court of Australia Australia - Commonwealth 7 Dec 1994 AustLII flag 298
Capital Duplicators [No 2] [1993] HCA 67; (1993) 178 CLR 561; (1993) 118 ALR 1; 68 ALJR 56; 27 ATR 1 High Court of Australia Australia - Commonwealth 7 Dec 1993 AustLII flag 62
Manit Zangzinchai v Marilyn Millanta [1993] FCA 356; (1993) 43 FCR 280; 116 ALR 357; (1993) 31 ALD 334 Federal Court of Australia Australia - Commonwealth 30 Jul 1993 AustLII flag 1257
Otto Australia Pty Ltd v FCT (1991) 28 FCR 477; (1991) 72 LGRA 310; (1991) 21 ATR 1453 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 20
Otto Australia Pty Ltd v Commissioner of Taxation (1990) 25 FCR 257; (1990) 21 ATR 567 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 12
Estee Lauder Pty Ltd v FCT (1988) 80 ALR 314; 19 ATR 1228 Australia circa 1988 LexisNexis AU flag 17
Chamberlain v Deputy Commissioner of Taxation (1987) 13 FCR 94; (1987) 71 ALR 61; 18 ATR 363 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 5
FCT v Brian Hatch Timber Co (Sales) Pty Ltd [1972] HCA 73; (1972) 128 CLR 28; 2 ATR 295; 45 ALJR 287 High Court of Australia Australia - Commonwealth 7 Jan 1972 AustLII flag 91
Avon Downs Pty Ltd v FCT [1949] HCA 26; (1949) 78 CLR 353 High Court of Australia Australia - Commonwealth 3 Aug 1949 AustLII flag 591
Commonwealth Quarries (Footscray) Pty Ltd v FCT [1938] HCA 13; (1938) 59 CLR 111; [1938] ALR 225; 4 ATD 477 High Court of Australia Australia - Commonwealth 25 Mar 1938 AustLII flag 40
Deputy FCT (SA) v Ellis & Clark Ltd [1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353 High Court of Australia Australia - Commonwealth 13 Dec 1934 AustLII flag 95
Kolotex Hosiery (Australia) Pty Ltd v FCT [1975] HCA 5; 132 CLR 535; 5 ALR 89; (1975) 49 ALJR 35; (1975) 5 ATR 206; 20 ALT 240 High Court of Australia Australia - Commonwealth 3 May 1899 AustLII flag 81

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