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State Electricity Commission of Victoria v Commissioner of Taxation

Federal Court of Australia

Australia - Commonwealth

10th March, 1999

Legislation Cited

Legislation Name	Provision
Sales Tax Assessment Act 1992 (Cth)	s5, s7, s12, s24
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)	s10, s11
Federal Court Rules (Cth)
Electricity Act 1994 (Qld)	s235
State Electricity Commission Act 1958 (Vic)
Electric Light and Power Act 1958 (Vic)
Landlord and Tenant Act 1958 (Vic)

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
Telstra Corporation Ltd v Commissioner of Taxation	(1996) 68 FCR 566; 33 ATR 290	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		19
Gkn Australia Ltd v Commissioner of Taxation	[1994] FCA 1186; (1994) 28 ATR 321	Federal Court of Australia	Australia - Commonwealth	30 Jun 1994	AustLII		6
Hanfstaengl v the American Tobacco Co	[1894] UKLawRpKQB 213; [1895] 1 QB 347		United Kingdom	8 Dec 1894	CommonLII		6
Low v Blease	[1975] Crim LR 513; (1975) 119 Sol Jo 695		United Kingdom	circa 1975	Westlaw		4

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