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SST 9 - Sales tax: retention of title or Romalpa clauses   flag 

[1998] ATOSTRNS SST9
Australian Taxation Office
Australia - Commonwealth
29th April, 1998

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AA
Income Tax Assessment Act 1997 (Cth)
Sales Tax Assessment Act 1992 (Cth) s5, s16, s17, s77
Goods Act 1958 (Vic) s1, s3, s4, s6, s21, s22, s23, s24, s31, s41, s42

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1998] SSt 9 [1998] SSt 9 Austria circa 1998 flag 1
[1994] Australian Law Journal 404 [1994] Australian Law Journal 404 Australian Law Journal Australia circa 1994 Legal Online flag 2
Four Point Garage Ltd v Carter [1985] 3 All ER 12 United Kingdom circa 1985 LexisNexis flag 13
Clough Mill Ltd v Martin [1984] 1 Ch 131; [1984] 3 All ER 982; [1985] 1 WLR 111; [1985] BCLC 64 Court of Chancery United Kingdom circa 1984 LexisNexis / Westlaw flag 37
Borden (UK) Ltd v Scottish Timber Products Ltd [1981] Ch 25 Court of Chancery United Kingdom circa 1981 LexisNexis / Westlaw flag 57
Aluminium Industrie Vaassen BV v Romalpa Aluminium Ltd [1976] 2 All ER 552; [1976] 1 WLR 676 United Kingdom circa 1976 LexisNexis flag 79
Commonwealth Quarries (Footscray) Pty Ltd v FCT [1938] HCA 13; (1938) 59 CLR 111; [1938] ALR 225; 4 ATD 477 High Court of Australia Australia - Commonwealth 25 Mar 1938 AustLII flag 40
Queensland Trustees Ltd v Fowles [1910] HCA 51; (1910) 12 CLR 111 High Court of Australia Australia - Commonwealth 1 Oct 1910 AustLII flag 10
Union Label Case [1908] HCA 94; (1908) 6 CLR 469; 14 ALR 565 High Court of Australia Australia - Commonwealth 8 Aug 1908 AustLII flag 305
McEntire v Crossley Bros [1895] UKLawRpAC 25; [1895] AC 457; 64 LJPC 129; 72 LT 731 United Kingdom 13 May 1895 CommonLII flag 61
Scott v Surman 125 ER 1235; [1742] Willes 400 United Kingdom CommonLII flag 13

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