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Re Franklin Mint Pty Ltd v the Commissioner of Taxation of the Commonwealth of Australia   flag 

[1993] FCA 28; 112 ALR 231; 25 ATR 128
Federal Court of Australia
Australia - Commonwealth
11th February, 1993

Legislation Cited

Legislation Name Provision
Sales Tax Assessment Bill (No 10) 1985 (Cth)
Sales Tax Bill (No 10A) 1985 (Cth)
Sales Tax Bill (No 10B) 1985 (Cth)
Sales Tax Bill (No 10C) 1985 (Cth) s3A
Income Tax Assessment Act 1936 (Cth)
Sales Tax Act (No 10B) 1985 (Cth) s5, s6
Sales Tax Assessment Act (No 1) 1930 (Cth)
Sales Tax Assessment Act (No 10) 1985 (Cth) s3, s5, s6, s10, s12

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2060
Aktiebolaget Volvo v Commissioner of Taxation (Cth) (1978) 36 FLR 334; (1978) 8 ATR 747 Australia circa 1978 Legal Online / Westlaw flag 9
FCT v Sherritt Gordon Mines Ltd [1977] HCA 48; (1977) 137 CLR 612; 17 ALR 607; (1977) 7 ATR 726; (1977) 51 ALJR 772 High Court of Australia Australia - Commonwealth 20 Sep 1977 AustLII flag 35
Federal Steam Navigation Co Ltd v Department of Trade and Industry [1974] 2 All ER 97; [1974] 1 WLR 505 United Kingdom circa 1974 LexisNexis flag 49
Stanton v FCT [1955] HCA 56; (1955) 92 CLR 630; (1955) 11 ATD 1 High Court of Australia Australia - Commonwealth 24 Oct 1955 AustLII flag 45
McCauley v FCT [1944] HCA 18; (1944) 69 CLR 235; [1944] ALR 306; 7 ATD 427 High Court of Australia Australia - Commonwealth 28 Jul 1944 AustLII flag 34
Liversidge v Anderson [1941] UKHL 1; [1942] 1 KB 87; [1942] AC 206; [1941] 3 All ER 338; 116 LT 1 House of Lords United Kingdom 3 Nov 1941 BAILII flag 405
Curtis v Stovin [1889] UKLawRpKQB 25; (1889) 22 QBD 513 United Kingdom 6 Feb 1889 CommonLII flag 42

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