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SST 18 - Sales tax: when goods become an 'integral part' of property for the purposes of Item 192   flag 

[2000] ATOSTRNS SST18
Australian Taxation Office
Australia - Commonwealth
1st March, 2000

Legislation Cited

Legislation Name Provision
Sales Tax Assessment Act 1992 (Cth) s7
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[2000] SSt 18 [2000] SSt 18 Austria circa 2000 flag 1
Eastern Nitrogen Ltd v FCT [1999] FCA 1536; (1999) 43 ATR 112 Federal Court of Australia Australia - Commonwealth 5 Nov 1999 AustLII flag 12
State Electricity Commission of Victoria v Commissioner of Taxation [1999] FCA 1329; 96 FCR 22; (1999) 42 ATR 820 Federal Court of Australia Australia - Commonwealth 29 Sep 1999 AustLII flag 10
National Dairies WA Ltd v Commissioner of State Revenue (WA) (1999) 43 ATR 11 Australia circa 1999 Legal Online / Westlaw flag 3
Lees & Leech Pty Ltd v Commissioner of Taxation [1997] FCA 404; (1997) 73 FCR 136; (1997) 36 ATR 127 Federal Court of Australia Australia - Commonwealth 26 May 1997 AustLII flag 22
Eon Metals NL v Commissioner of State Taxation (WA) (1991) 22 ATR 601 Australia circa 1991 Legal Online / Westlaw flag 19
Dixon (Inspector of Taxes) v Fitch's Garage Ltd [1975] 3 All ER 455 United Kingdom circa 1975 LexisNexis flag 8
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 flag 114
Holland v Hodgson [1872] UKLawRpCP 24; [1861-73] All ER 237; LR 7 CP 328; 26 LT 709; 41 LJCP 146; [1872] SC 1928-1929 Court of Common Pleas United Kingdom - Scotland 23 May 1872 CommonLII flag 130

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