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FCT v York Motors Pty Ltd   flag  11

[1946] HCA 64; 73 CLR 459; 8 ATD 169
High Court of Australia
Australia - Commonwealth
17th December, 1946

Cases Referring to this Case

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Re Taxation Appeals [1992] AATA 186; 23 ATR 1202 Administrative Appeals Tribunal Australia 18 Jun 1992 AustLII flag
CZE17 v Minister for Immigration, Citizenship and Multicultural Affairs [2023] FCA 1367 Federal Court of Australia Australia - Commonwealth 10 Nov 2023 AustLII flag
Commissioner of Taxation v Pacific Dunlop Ltd [1999] FCA 214; 87 FCR 253; 161 ALR 661; 41 ATR 277 Federal Court of Australia Australia - Commonwealth 15 Mar 1999 AustLII flag 5
Pacific Dunlop Ltd v Commissioner of Taxation [1998] FCA 197 Federal Court of Australia Australia - Commonwealth 13 Mar 1998 AustLII flag
Commonwealth v Genex Corporation Pty Ltd [1992] HCA 65; (1992) 176 CLR 277; (1992) 110 ALR 154; 24 ATR 328; 67 ALJR 115 High Court of Australia Australia - Commonwealth 8 Dec 1992 AustLII flag 18
STNS 3001 - Sales Tax the Printing Industry: Manufacture and Classification of Printed Matter [1990] ATOSTRNS STNS3001 Australian Taxation Office Australia - Commonwealth 5 Apr 1990 AustLII flag
Re Estee Lauder Pty Ltd and Commissioner of Taxation of the Commonwealth of Australia v Commissioner of Taxation of the Commonwealth of Australia and Estee Lauder Pty Ltd [1988] FCA 167 Federal Court of Australia Australia - Commonwealth 26 May 1988 AustLII flag
ST 2390 - Sales Tax : Goods Placed Into Stock for Sale by Retail by a Manufacturer [1988] ATOSTR ST2390 Australian Taxation Office Australia - Commonwealth 4 Feb 1988 AustLII flag
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
Exemption Application Re: Secranna Pty Ltd and Beaudesert Shire Council [1995] QADT 8 Anti-Discrimination Tribunal Queensland Australia - Queensland 29 Aug 1995 AustLII flag 5

Law Journal Articles Referring to this Case

Journal Article Title Citation(s) Author Jurisdiction †  Date Full Text Citation Index
"Deputy Commissioner of Taxation v Stewart" (1983-1984) 14 Melbourne University Law Review 730 Ickeringill, Peter Australia circa 1984 AustLII flag

Legislation Cited

Legislation Name Provision
Tax Act (Cth)
The Act (Cth) s21
Sales Tax Assessment Act (No. 1) 1930 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
FCT v West Australian Tanners and Fellmongers Ltd [1945] HCA 21; (1945) 70 CLR 623; [1945] ALR 354; 8 ATD 25 High Court of Australia Australia - Commonwealth 14 Sep 1945 AustLII flag 6
Mutual Acceptance Co Ltd v FCT [1944] HCA 34; (1944) 69 CLR 389; [1945] ALR 1; (1944) 7 ATD 506 High Court of Australia Australia - Commonwealth 4 Dec 1944 AustLII flag 124
Maughan v FCT [1942] HCA 32; (1942) 66 CLR 388; [1943] ALR 97; 7 ATD 131 High Court of Australia Australia - Commonwealth 26 Nov 1942 AustLII flag 38
FCT v Broken Hill South Ltd [1941] HCA 33; (1941) 65 CLR 150; 6 ATD 167 High Court of Australia Australia - Commonwealth 7 Nov 1941 AustLII flag 151
International Hotel Ltd v McNally [1940] HCA 26; (1940) 64 CLR 24; [1941] ALR 154 High Court of Australia Australia - Commonwealth 11 Oct 1940 AustLII flag 14
Exemption Application Re: Secranna Pty Ltd and Beaudesert Shire Council [1995] QADT 8 Anti-Discrimination Tribunal Queensland Australia - Queensland 29 Aug 1995 AustLII flag 5
Doncaster Amalgamated Collieries Ltd v Bean (1946) 175 LT 10 United Kingdom circa 1946 flag 1
Bomford v Osborne (Inspector of Taxes) [1942] AC 14 United Kingdom circa 1942 LexisNexis / Westlaw flag 4
B Morris Ltd v Lunzer [1942] 1 KB 356 United Kingdom circa 1942 LexisNexis / Westlaw flag 2
2 Act 1940 2 Act 1940 United Kingdom circa 1940 flag 11
Leitch v Emmott (1929) 2 KB 236 United Kingdom circa 1929 LexisNexis / Westlaw flag 6
Re Masters and Duveen (1923) 2 KB 729 United Kingdom circa 1923 LexisNexis / Westlaw flag 2
Usher's Wiltshire Brewery Ltd v Bruce [1914] UKHL TC_6_399; [1915] AC 433 House of Lords United Kingdom 4 Dec 1914 BAILII flag 58

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