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Seneca Exploration Pty Ltd (t/as Dickeson's Amusements) v Commissioner of State Taxation   flag 

[2007] SASC 369; 68 ATR 26
Supreme Court of South Australia
Australia - South Australia
19th October, 2007

Legislation Cited

Legislation Name Provision
Sales Tax Assessment Act (No 1) 1930 (Cth)
Stamp Duties Act 1923 (SA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
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
FCT v Brambles Holdings Ltd (1991) 28 FCR 451; (1991) 99 ALR 523; (1991) 72 LGRA 284; (1991) 21 ATR 1429 Federal Court of Australia Australia circa 1991 Legal Online / Westlaw flag 41
Taxation, Commissioner of (Cth) v Hamersley Iron Pty Ltd (1981) 59 FLR 415; (1981) 37 ALR 595; 12 ATR 429 Australia circa 1981 Legal Online / Westlaw flag 33
Williams v Papworth [1900] UKLawRpAC 43; [1900] AC 563 United Kingdom 21 Jul 1900 CommonLII flag 25
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
Deputy FCT v Taubmans (NSW) Pty Ltd [1966] HCA 18; (1966) 115 CLR 570; [1966] ALR 849; 14 ATD 188; 40 ALJR 11 High Court of Australia Australia - Commonwealth 31 Mar 1966 AustLII flag 13
Davies v Perpetual Trustees Executors and Agency Co of Tasmania Ltd [1935] HCA 26; (1935) 52 CLR 604 High Court of Australia Australia - Commonwealth 3 May 1935 AustLII flag 9
SA Crate Pty Ltd v South Australia (1983) 35 SASR 92; 14 ATR 687 Supreme Court of South Australia Australia - South Australia circa 1983 Legal Online / Westlaw flag 7
Stewart v Commissioner of Taxation (Cth) (1982) 63 FLR 385; (1982) 46 ALR 210; 13 ATR 277 Australia circa 1982 Legal Online / Westlaw flag 4
Seneca Exploration Pty Ltd (t/as Dickeson's Amusements) v Commissioner of State Taxation [2007] SASC 13; 96 SASR 394; 65 ATR 324 Supreme Court of South Australia Australia - South Australia 19 Jan 2007 AustLII flag 3

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