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NT87/8008, NT87/8009 and Commissioner of Taxation

[1990] AATA 416; 21 ATR 3315

Administrative Appeals Tribunal

Australia

20th March, 1990

Legislation Cited

Legislation Name	Provision
Customs Act, 1901 (Cth)	s45, s229
Sales Tax Assessment Act (No.1), 1930 (Cth)
Sales Tax Assessment Act (No.6), 1930 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Collector of Customs v Bell Basic Industries Ltd	[1988] FCA 371; (1988) 20 FCR 146; (1988) 83 ALR 251; (1988) 20 FLR 146; (1988) 9 AAR 382; (1988) 16 ALD 506	Federal Court of Australia	Australia - Commonwealth	21 Oct 1988	AustLII		47
Murphy v Farmer	[1988] HCA 31; (1988) 165 CLR 19; (1988) 79 ALR 1; (1988) 62 ALJR 420	High Court of Australia	Australia - Commonwealth	30 Jun 1988	AustLII		160
Wilson v Commissioner of Stamp Duties	(1986) 6 NSWLR 410; 17 ATR 1050		Australia - New South Wales	circa 1986	LexisNexis AU		3
Re Pacific Film Laboratories Pty Ltd and Collector of Customs	(1979) 2 ALD 144		Australia	circa 1979	LexisNexis AU		69
Chappell & Co Ltd v Associated Radio Co of Australia Ltd	[1925] ArgusLawRp 40; [1925] VicLawRp 32; [1925] VLR 350; (1925) 31 ALR 297; 47 ALT 12	Argus Law Reports	Australia - Victoria	9 Jun 1925	AustLII		25

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