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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
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
Distribution Group Ltd v FCT	[2003] FCA 202; 52 ATR 426	Federal Court of Australia	Australia - Commonwealth	17 Mar 2003	AustLII		3
State Electricity Commission of Victoria v Commissioner of Taxation	[1999] FCA 203	Federal Court of Australia	Australia - Commonwealth	10 Mar 1999	AustLII
Distribution Group Ltd v Commissioner of Taxation	[2000] VSC 418	Supreme Court of Victoria	Australia - Victoria	16 Oct 2000	AustLII		1

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
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
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
Distribution Group Ltd v Commissioner of Taxation	[2000] VSC 418	Supreme Court of Victoria	Australia - Victoria	16 Oct 2000	AustLII		1
Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd	[1979] 1 WLR 305		United Kingdom	circa 1979	LexisNexis / Westlaw		17
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
Jackett v Deputy FCT	[1932] SAStRp 61; [1932] SASR 405; (1932) 2 ATD 203		Australia - South Australia	19 Dec 1932	AustLII		10
Feltex Commercial Interiors Pty Ltd v FCT	(1990) 90 ATC 4,925		Australia	circa 1979	IntelliConnect		3

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