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Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia   flag 

[1996] FCA 1494
Federal Court of Australia
Australia - Commonwealth
23rd May, 1996

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s204
Sales Tax Assessment Act (No 1) 1930 (Cth)
Sales Tax Assessment Act (Cth)
Sales Tax Assessment Act (No 2) 1930 (Cth)
Sales Tax Assessment Act (No 6) 1930 (Cth)
Sales Tax Assessment Act (No 7) 1930 (Cth)
Taxation Boards of Review (Transfer of Jurisdiction) Act 1986 (Cth)
Rules (Qld)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Deputy Commissioner of Taxation v Richard Walter Pty Ltd [1995] HCA 23; (1995) 183 CLR 168; 127 ALR 21; (1995) 69 ALJR 223; 29 ATR 644 High Court of Australia Australia - Commonwealth 18 Apr 1995 AustLII flag 343
Commissioner of Taxation v Murray [1990] FCA 69; (1990) 21 FCR 436; 92 ALR 671; (1990) 21 ATR 78 Federal Court of Australia Australia - Commonwealth 15 Mar 1990 AustLII flag 26
Deputy Commissioner of Taxation v Moorebank Pty Ltd [1988] HCA 29; (1988) 165 CLR 55 High Court of Australia Australia - Commonwealth 9 Jun 1988 AustLII flag 89
Taxation, Deputy Commissioner of (Q) v Faint [1988] 2 Qd R 494; 88 FLR 404; 19 ATR 365 Australia - Queensland circa 1988 LexisNexis AU flag 7
R v Commissioner of Taxation (WA); Ex parte Briggs (1986) 12 FCR 301; (1986) 69 ALR 185; (1986) 17 ATR 1031 Federal Court of Australia Australia circa 1986 Legal Online / Westlaw flag 56
Brayson Motors Pty Ltd (In Liq) v FCT [1985] HCA 20; (1985) 156 CLR 651; 59 ALR 265; (1985) 59 ALJR 413; 16 ATR 267 High Court of Australia Australia - Commonwealth 26 Mar 1985 AustLII flag 118
R v Hickman; Ex parte Fox and Clinton [1945] HCA 53; (1945) 70 CLR 598; 226 CAR 3; (1945) 19 ALJR 246 High Court of Australia Australia - Commonwealth 30 Aug 1979 AustLII flag 1057
Deputy FCT (SA) v Ellis & Clark Ltd [1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353 High Court of Australia Australia - Commonwealth 13 Dec 1934 AustLII flag 95
Richardson v FCT [1932] HCA 67; (1932) 48 CLR 192; [1933] ALR 257; (1932) 2 ATD 19 High Court of Australia Australia - Commonwealth 8 Aug 1932 AustLII flag 80
FCT v S Hoffnung & Co Ltd [1928] HCA 49; (1928) 42 CLR 39; 34 ALR 329; (1928) 1 ATD 310 High Court of Australia Australia - Commonwealth 1 Nov 1928 AustLII flag 93

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