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Baxter v Commissioner of Taxation (Cth)   flag  11

[2002] FCA 1256; 196 ALR 519; 51 ATR 209
Federal Court of Australia
Australia - Commonwealth
11th October, 2002

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Princess Theatre Pty Ltd v Ansvar Insurance Ltd [2024] VSC 363 Supreme Court of Victoria Australia - Victoria 25 Jun 2024 AustLII flag
Trustee for the Michael Hayes Family Trust v Commissioner of Taxation [2019] FCA 426 Federal Court of Australia Australia - Commonwealth 27 Mar 2019 AustLII flag 3
CA & CA Ballan Pty Ltd v Oliver Hume (Australia) Pty Ltd [2017] VSCA 11; (2017) 55 VR 62 Supreme Court of Victoria - Court of Appeal Australia - Victoria 10 Feb 2017 AustLII flag 45
Franknelly Nominees Pty Ltd v Abrugiato [2013] WASCA 285 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Dec 2013 AustLII flag 12
Sanctuary Lakes Pty Ltd and Commissioner of Taxation, Re [2012] AATA 404; (2012) 129 ALD 126 Administrative Appeals Tribunal Australia 29 Jun 2012 AustLII flag 4
Quality Publications Australia Pty Ltd v FCT [2012] FCA 256; (2012) 202 FCR 574; (2012) 88 ATR 145 Federal Court of Australia Australia - Commonwealth 28 Mar 2012 AustLII flag 3
Commissioner of Taxation v AXA Asia Pacific Holdings Ltd [2010] FCAFC 134; (2010) 189 FCR 204 Federal Court of Australia Australia - Commonwealth 18 Nov 2010 AustLII flag 28
AXA Asia Pacific Holdings Ltd v FCT [2009] FCA 1427; [2009] ATC 20-151 Federal Court of Australia Australia - Commonwealth 4 Dec 2009 AustLII flag 8
Mander Pty Ltd v Clements [2005] WASCA 67; (2005) 30 WAR 46 Supreme Court of Western Australia - Court of Appeal Australia - Western Australia 6 Apr 2005 AustLII flag 23
Oates Properties Pty Ltd v Commissioner of State Revenue [2003] NSWSC 596; (2003) 53 ATR 308 Supreme Court of New South Wales Australia - New South Wales 4 Jul 2003 AustLII flag 7
Commissioner of Taxation (Cth) v Baxter [2003] FCAFC 119 Federal Court of Australia Australia - Commonwealth 30 May 2003 AustLII flag

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth) s8AAC, s14ZU
Sales Tax Assessment Act 1992 (Cth) s5, s26, s28, s32, s68, s76, s94, s99, s100, s101
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Davis v FCT [2000] FCA 44; (2000) 171 ALR 654; (2000) 44 ATR 140; (2000) 2000 ATC 4,201 Federal Court of Australia Australia - Commonwealth 4 Apr 2000 AustLII flag 35
Baird v BCE Holdings Pty Ltd [1996] NSWSC 376; 134 FLR 279; (1996) 40 NSWLR 374 Supreme Court of New South Wales Australia - New South Wales 28 Aug 1996 AustLII flag 38
Commissioner of Stamp Duties (NSW) v Carlenka Pty Ltd (1995) 41 NSWLR 329; (1995) 31 ATR 281; 7 BPR 15,083; [1996] ANZ Conv R 219 Australia - New South Wales circa 1996 LexisNexis AU flag 153
Granby Pty Ltd v FCT [1995] FCA 1217; (1995) 129 ALR 503; (1995) 30 ATR 400 Federal Court of Australia Australia - Commonwealth 28 Apr 1995 AustLII flag 81
Vale Press Pty Ltd v Commissioner of Taxation (No 2) [1994] FCA 1335; (1994) 53 FCR 92; 124 ALR 210; (1994) 29 ATR 207 Federal Court of Australia Australia - Commonwealth 15 Sep 1994 AustLII flag 10
Deputy Commissioner of Taxation v Stewart [1984] HCA 11; (1984) 154 CLR 385; (1984) 52 ALR 253; (1984) 58 ALJR 191; (1984) 15 ATR 387 High Court of Australia Australia - Commonwealth 15 Mar 1984 AustLII flag 74
Re Securitibank Ltd (No 2) [1978] 2 NZLR 136 New Zealand circa 1978 LexisNexis flag 78
R v Bull [1974] HCA 23; (1974) 131 CLR 203; (1974) 3 ALR 171; (1974) 48 ALJR 232 High Court of Australia Australia - Commonwealth 11 Jun 1974 AustLII flag 87
Max Factor & Co Inc v FCT [1971] HCA 36; 124 CLR 353; (1971) 2 ATR 420; 45 ALJR 441 High Court of Australia Australia - Commonwealth 18 Aug 1971 AustLII flag 24
Radaich v Smith [1959] HCA 45; (1959) 101 CLR 209; [1959] ALR 1253; 33 ALJR 2014 High Court of Australia Australia - Commonwealth 7 Sep 1959 AustLII flag 409

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