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Cascade Brewery Co Pty Ltd v Commissioner of Taxation 15

[2006] FCA 821; (2006) 153 FCR 11; 64 ATR 28

Federal Court of Australia

Australia - Commonwealth

30th June, 2006

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Trustee for the Peter Hatfield Trust and Commissioner of Taxation (Taxation)	[2024] AATA 3428	Administrative Appeals Tribunal	Australia	26 Sep 2024	AustLII
Illawarra Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2727	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Australian Turf Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2728	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Clarence River Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2729	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Grenfell Jockey Club Ltd and Commissioner of Taxation (Taxation)	[2024] AATA 2730	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
Armidale Jockey Club and Commissioner of Taxation (Taxation)	[2024] AATA 2726	Administrative Appeals Tribunal	Australia	30 Jul 2024	AustLII
GSTD 2024/D1 - Goods and services tax: supplies of food of a kind marketed as a prepared meal	[2024] ATODGSTD GSTD2024/D1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
GSTD 2024/D1 - Goods and services tax: supplies of food of a kind marketed as a prepared meal	[2024] ATODGSTD 1	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
GSTD 2024/D3 - Goods and services tax: supplies of food of a kind marketed as a prepared meal	[2024] ATODGSTD 3	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
GSTD 2024/D2 - Goods and services tax: supplies of sunscreen	[2024] ATODGSTD 2	Australian Taxation Office	Australia - Commonwealth	circa 2024	AustLII
Simplot Australia Pty Ltd v Commissioner of Taxation	[2023] FCA 1115	Federal Court of Australia	Australia - Commonwealth	22 Sep 2023	AustLII		5
Jamsek v ZG Operations Australia Pty Ltd (No 3)	[2023] FCAFC 48; 296 FCR 336	Federal Court of Australia	Australia - Commonwealth	24 Mar 2023	AustLII		8
Grain Growers Ltd v Chief Commissioner of State Revenue (NSW)	[2016] NSWCA 359; (2016) 93 NSWLR 415; (2016) 104 ATR 443	Supreme Court of New South Wales - Court of Appeal	Australia - New South Wales	15 Dec 2016	AustLII		14
JMB Beverages Pty Ltd v FCT	[2009] FCA 668; (2009) 73 ATR 191; [2009] ATC 20-112	Federal Court of Australia	Australia - Commonwealth	22 Jun 2009	AustLII		4
P & N Beverages Australia Pty Ltd v FCT	[2007] NSWSC 338; (2007) 210 FLR 202; (2007) 65 ATR 391	Supreme Court of New South Wales	Australia - New South Wales	18 Apr 2007	AustLII		5

Legislation Cited

Legislation Name	Provision
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
Court Rules (Cth)
Sales Tax (Exemptions and Classifications) Act (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Air International Pty Ltd v Chief Executive Officer of Customs	(2002) 121 FCR 149; 35 AAR 205; 49 ATR 630; [2002] FCA 355	Federal Court of Australia	Australia	circa 2002	Legal Online / Westlaw		11
Clean Investments Pty Ltd v Commissioner of Taxation	[2001] FCA 80; (2001) 105 FCR 248; (2001) 184 ALR 314; (2001) 46 ATR 248	Federal Court of Australia	Australia - Commonwealth	14 Feb 2001	AustLII		11
IGY Manufacturing Pty Ltd v FCT	(1999) 42 ATR 544		Australia	circa 1999	Legal Online / Westlaw		2
Totalizator Agency Board v Commissioner of Taxation	(1996) 69 FCR 311; (1996) 139 ALR 644; (1996) 33 ATR 413	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		18
Telstra Corporation Ltd v Commissioner of Taxation	(1996) 68 FCR 566; 33 ATR 290	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		19
Commissioner of Taxation v Chubb Australia Ltd	[1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285	Federal Court of Australia	Australia - Commonwealth	24 Mar 1995	AustLII		56
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation	[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII		83
Hygienic Lily Ltd v Deputy Commissioner of Taxation	(1987) 13 FCR 396; (1987) 71 ALR 441; (1987) 18 ATR 619	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		42
Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd	[1979] 1 WLR 305		United Kingdom	circa 1979	LexisNexis / Westlaw		17
Registrar of Titles (WA) v Franzon	[1975] HCA 41; (1975) 132 CLR 611; 7 ALR 383; (1976) 50 ALJR 4	High Court of Australia	Australia - Commonwealth	9 Oct 1975	AustLII		214

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