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JMB Beverages Pty Ltd v FCT   flag  4

[2009] FCA 668; (2009) 73 ATR 191; [2009] ATC 20-112
Federal Court of Australia
Australia - Commonwealth
22nd June, 2009

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
JMB Beverages Pty Ltd v FCT [2009] FCA 1194; 73 ATR 477 Federal Court of Australia Australia - Commonwealth 14 Oct 2009 AustLII flag
JMB Beverages Pty Ltd v FCT [2010] FCAFC 68; [2010] ATC 20-187; 76 ATR 76 Federal Court of Australia Australia - Commonwealth 10 Jun 2010 AustLII flag 1
Melbourne Apartment Project Pty Ltd (as Trustee for Melbourne Apartment Project) v Commissioner of Taxation [2019] FCA 2118 Federal Court of Australia Australia - Commonwealth 19 Dec 2019 AustLII flag
Simplot Australia Pty Ltd v Commissioner of Taxation [2023] FCA 1115 Federal Court of Australia Australia - Commonwealth 22 Sep 2023 AustLII flag 5

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s1, s15AA
A New Tax System (Goods and Services Tax) Act 1999 (Cth)
A New Tax System (Wine Equalisation Tax) Act 1999 (Cth)
Customs Tariff Act 1995 (Cth)
Food Standards Australia New Zealand Act 1991 (Cth)
Income Tax Assessment Act (Cth)
Taxation Administration Act 1953 (Cth) s10
Federal Court Rules (Cth)
Sales Tax Exemptions Act 1935 (Cth)

Cases and Articles Cited

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
"Implementing the Goods and Services Tax" (1999) 21 Sydney Law Review 337 Sydney Law Review Australia circa 1999 AustLII flag 10
Attorney-General v Prince Ernest Augustus of Hanover [1957] AC 436; [1957] 1 All ER 49 United Kingdom circa 1957 LexisNexis / Westlaw flag 245
Bristol-Myers Co Pty Ltd v Commissioner of Taxation (1990) 23 FCR 126; (1990) 21 ATR 417 Federal Court of Australia Australia circa 1990 Legal Online / Westlaw flag 14
Cascade Brewery Co Pty Ltd v Commissioner of Taxation [2006] FCA 821; (2006) 153 FCR 11; 64 ATR 28 Federal Court of Australia Australia - Commonwealth 30 Jun 2006 AustLII flag 15
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1948
Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; (1996) 186 CLR 389; (1996) 141 ALR 59; 24 AAR 282; 43 ALD 193; (1996) 35 ATR 249; (1996) 71 ALJR 123; (1996) 20 Leg Rep 30 High Court of Australia Australia - Commonwealth 10 Dec 1996 AustLII flag 888
Commissioner of Taxation v Bargwanna [2009] FCA 620; (2009) 72 ATR 963; [2009] ATC 20-107 Federal Court of Australia Australia - Commonwealth 12 Jun 2009 AustLII flag 15
Commissioner of Taxation v Reynolds Australia Alumina Ltd (1987) 18 FCR 29; (1987) 77 ALR 543; (1987) 19 ATR 598 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 37
Deputy Commissioner of Taxation v Pepsi-Cola Metropolitan Bottling Co Inc (1964) 10 FLR 101 Australia 28 Feb 1964 PacLII flag 3
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 flag 83
FCT v F H Faulding & Co Ltd [1950] HCA 42; (1950) 83 CLR 594; [1950] ALR 862; (1950) 9 ATD 201 High Court of Australia Australia - Commonwealth 2 Nov 1950 AustLII flag 16
HP Mercantile Pty Ltd v Commissioner of Taxation [2005] FCAFC 126; (2005) 143 FCR 553; (2005) 219 ALR 591; (2005) 60 ATR 106 Federal Court of Australia Australia - Commonwealth 8 Jul 2005 AustLII flag 141
Network Ten Pty Ltd v TCN Channel Nine Pty Ltd [2004] HCA 14; (2004) 218 CLR 273; 205 ALR 1; (2004) 78 ALJR 585; [2004] AIPC 91-973; 59 IPR 1 High Court of Australia Australia - Commonwealth 11 Mar 2004 AustLII flag 244
Newcastle City Council v GIO General Ltd [1997] HCA 53; (1997) 191 CLR 85; (1997) 149 ALR 623; (1997) 72 ALJR 97; (1997) 9 ANZ Insurance Cases 61-380; (1997) 19 Leg Rep 2 High Court of Australia Australia - Commonwealth 2 Dec 1997 AustLII flag 513
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 flag 5
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 flag 18
Wik Peoples v Queensland [1997] 1 Leg Rep 2; (1996) 71 ALJR 173; (1996) 141 ALR 129; (1996) 187 CLR 1; [1996] HCA 40 High Court of Australia Australia - Commonwealth circa 1996 LexisNexis AU flag 826
Zeroz Pty Ltd v Deputy Commissioner of Taxation (1997) 35 ATR 349 Australia circa 1997 Legal Online / Westlaw flag 7

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