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Avon Products Pty Ltd v FCT   flag  4

[2004] FCA 475; 55 ATR 520
Federal Court of Australia
Australia - Commonwealth
23rd April, 2004

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
GSTR 2015/1 - Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 [2015] ATOGSTR 1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
GSTR 2015/1 - Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 [2015] ATOGSTR GSTR2015/1 Australian Taxation Office Australia - Commonwealth circa 2015 AustLII flag
GSTR 2014/D4 - Goods and services tax: the meaning of the terms 'passed on' and 'reimburse' for the purposes of Division 142 of the A New Tax System (Goods and Services Tax) Act 1999 [2014] ATODGSTR GSTR2014/D4 Australian Taxation Office Australia - Commonwealth 24 Sep 2014 AustLII flag
Avon Products Pty Ltd v FCT [2006] HCA 29; (2006) 230 CLR 356; 227 ALR 398; (2006) 80 ALJR 1161; 62 ATR 399 High Court of Australia Australia - Commonwealth 14 Jun 2006 AustLII flag 18

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth) s14ZZ
Sales Tax Assessment Act (No 1) 1930 (Cth)
Sales Tax Assessment Act (No 1) 1931 (Cth)
Sales Tax Assessment Act 1992 (Cth) s18, s20, s51, s110
Sales Tax Assessment Act (No 1) 1933 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Roxborough v Rothmans of Pall Mall Australia Ltd [2001] HCA 68; (2001) 208 CLR 516; (2001) 185 ALR 335; (2001) 48 ATR 442; (2001) 76 ALJR 203; (2001) 22 Leg Rep 2 High Court of Australia Australia - Commonwealth 6 Dec 2001 AustLII flag 475
Amway of Australia Pty Ltd v Commonwealth of Australia [1999] FCA 283; (1999) 41 ATR 443 Federal Court of Australia Australia - Commonwealth 26 Mar 1999 AustLII flag 8
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
Atlantic Smoke Shops Ltd v Conlon [1943] AC 550 United Kingdom circa 1943 LexisNexis / Westlaw flag 29
Bank of Toronto v Lambe [1887] UKLawRpAC 25; (1887) 12 AC 575 United Kingdom 9 Jul 1887 CommonLII flag 52

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