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Gkn Australia Ltd v Commissioner of Taxation 6

[1994] FCA 1186; (1994) 28 ATR 321

Federal Court of Australia

Australia - Commonwealth

30th June, 1994

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Distribution Group Ltd v FCT	[2003] FCA 202; 52 ATR 426	Federal Court of Australia	Australia - Commonwealth	17 Mar 2003	AustLII		3
Distribution Group Ltd v Commissioner of Taxation	[2000] VSC 418	Supreme Court of Victoria	Australia - Victoria	16 Oct 2000	AustLII		1
State Electricity Commission of Victoria v Commissioner of Taxation	[1999] FCA 203	Federal Court of Australia	Australia - Commonwealth	10 Mar 1999	AustLII
SST 14 - Sales tax: classification of	[1998] ATOSTRNS SST14	Australian Taxation Office	Australia - Commonwealth	25 Nov 1998	AustLII
SST D10 - Sales tax: classification of	[1997] ATODSTRNS SSTD10	Australian Taxation Office	Australia - Commonwealth	17 Sep 1997	AustLII
SST D6 - Sales tax: classification of	[1997] ATODSTRNS SSTD6	Australian Taxation Office	Australia - Commonwealth	22 Jan 1997	AustLII

Legislation Cited

Legislation Name	Provision
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Hygienic Lily Ltd v Deputy Commissioner of Taxation	(1987) 13 FCR 396; (1987) 71 ALR 441; (1987) 18 ATR 619	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		42
Parker Pen (Australia) Pty Ltd v Export Development Grants Board	[1983] FCA 77; (1983) 67 FLR 234; (1983) 46 ALR 612; (1984) 5 ALN N489; 19 SSR 199	Federal Court of Australia	Australia - Commonwealth	28 Apr 1983	AustLII		95
Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd	[1979] 1 WLR 305		United Kingdom	circa 1979	LexisNexis / Westlaw		17
Jackett v Deputy FCT	[1932] SAStRp 61; [1932] SASR 405; (1932) 2 ATD 203		Australia - South Australia	19 Dec 1932	AustLII		10
Cuming Smith & Co Ltd v Melbourne Harbour Trust Commissioners	[1905] HCA 27; (1905) 2 CLR 735	High Court of Australia	Australia - Commonwealth	24 Aug 1905	AustLII		13
Smith and Nephew Pty Ltd v FCT	93 ATC 5,213		Australia	circa 1979	IntelliConnect		1
Diethelm Manufacturing Pty Ltd v FCT	(1993) 93 ATC 4,703		Australia	circa 1979	IntelliConnect		3
Feltex Commercial Interiors Pty Ltd v FCT	(1990) 90 ATC 4,925		Australia	circa 1979	IntelliConnect		3

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