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SST 5 - Sales tax: classification of furniture, timber and joinery

[1995] ATOSTRNS SST5

Australian Taxation Office

Australia - Commonwealth

25th October, 1995

Legislation Cited

Legislation Name	Provision
Sales Tax Assessment Act 1992 (Cth)	s7, s77
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text †		Citation Index
Diethelm Manufacturing Pty Ltd v Commissioner of Taxation	[1993] FCA 437; (1993) 44 FCR 450; (1993) 116 ALR 420; (1993) 26 ATR 465	Federal Court of Australia	Australia - Commonwealth	6 Sep 1993	AustLII		83
Re Taxation Appeals	[1991] AATA 165; 22 ATR 3305	Administrative Appeals Tribunal	Australia	9 Jul 1991	AustLII		1
Re Taxation Appeals	[1990] AATA 236; (1990) 21 ATR 3843	Administrative Appeals Tribunal	Australia	9 Oct 1990	AustLII		4
(1995) 30 Atr 301	(1995) 30 ATR 301		Australia	circa 1995	Legal Online / Westlaw		1
(1993) 27 Atr 9043	(1993) 27 ATR 9043		Australia	circa 1993	Legal Online / Westlaw		1
Precision Measures Ltd v Commissioner of Taxation (Cth)	(1992) 23 ATR 30		Australia	circa 1992	Legal Online / Westlaw		5
Magna Stic Magnetic Signs Pty Ltd v Commissioner of Taxation	(1989) 20 ATR 1237		Australia	circa 1989	Legal Online / Westlaw		2
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
Taxation, Commissioner of (Cth) v Sherwood Overseas Pty Ltd	(1985) 75 FLR 474; 16 ATR 473		Australia	circa 1985	Legal Online / Westlaw		19
[1995] SSt 5	[1995] SSt 5		Austria	circa 1995			1

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