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Optus Vision Pty Ltd v FCT   flag  1

[2001] FCA 346; 110 FCR 305; 46 ATR 460
Federal Court of Australia
Australia - Commonwealth
2nd April, 2001

Cases Referring to this Case

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Harris v Commissioner of Taxation [2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410 Federal Court of Australia Australia - Commonwealth 8 Aug 2002 AustLII flag 35

Legislation Cited

Legislation Name Provision
Federal Court of Australia Act 1976 (Cth) s22
Sales Tax Assessment Act 1992 (Cth) s24, s51, s53
Sales Tax (Exemptions and Classifications) Act 1992 (Cth) s12
Taxation Laws Amendment Act (No. 3) 1997 (Cth)
Rules (Qld)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Telstra Corporation Ltd v Commissioner of Taxation (1996) 68 FCR 566; 33 ATR 290 Federal Court of Australia Australia circa 1996 Legal Online / Westlaw flag 19
Kalwy v Department of Social Security [1992] FCA 489; (1992) 38 FCR 295; (1992) 110 ALR 38; (1992) 16 AAR 403; (1992) 69 SSR 996; (1992) 29 ALD 28 Federal Court of Australia Australia - Commonwealth 29 Sep 1992 AustLII flag 19
Grain Elevators Board (Vic) v Dunmunkle Corporation [1946] HCA 13; (1946) 73 CLR 70; [1946] ALR 273 High Court of Australia Australia - Commonwealth 31 May 1946 AustLII flag 199
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

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