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Kmart Australia Ltd v Commissioner of Taxation   flag  1

[2001] FCA 1540; 114 FCR 353; 48 ATR 302
Federal Court of Australia
Australia - Commonwealth
2nd November, 2001

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Luxottica Retail Australia Pty Ltd [2011] FCAFC 20; [2011] ATC 20-243; (2011) 79 ATR 768; (2011) 191 FCR 561 Federal Court of Australia Australia - Commonwealth 23 Feb 2011 AustLII flag 11

Legislation Cited

Legislation Name Provision
Copyright Act (Cth)
The Act (Cth)
Sales Tax Assessment Act (No 1) 1930 (Cth)
Sales Tax Assessment Act 1992 (Cth) s5, s13, s14, s16, s24, s43, s45, s95
Sales Tax (Exemptions and Classifications) Act 1992 (Cth) s5
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Chaudhri v Commissioner of Taxation [2001] FCA 554; 109 FCR 416; (2001) 47 ATR 126 Federal Court of Australia Australia - Commonwealth 15 May 2001 AustLII flag 29
Commissioner of Taxation v Prestige Motors Pty Ltd [1998] FCA 221; 82 FCR 195; (1998) 153 ALR 19; (1998) 38 ATR 568 Federal Court of Australia Australia - Commonwealth 18 Mar 1998 AustLII flag 19
Roadshow Distributors Pty Ltd v Commissioner of State Revenue [1998] 1 VR 523; 35 ATR 376 Australia - Victoria circa 1998 LexisNexis AU flag 3
K Mart Australia Ltd v Commissioner of Taxation (1998) 88 FCR 336; 40 ATR 278 Federal Court of Australia Australia circa 1998 Legal Online / Westlaw flag 2
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1950
Dart Industries Inc v Decor Corporation Pty Ltd [1993] HCA 54; (1993) 179 CLR 101; (1993) 116 ALR 385; 67 ALJR 821; 26 IPR 193; [1993] AIPC 91-028 High Court of Australia Australia - Commonwealth 29 Sep 1993 AustLII flag 119
Sheldon v Metro-Goldwyn Pictures Corporation 106 F2d 45 United States Westlaw flag 43

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