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Lindsay Transport Pty Ltd v FCT

[2006] FCA 822; 63 ATR 190

Federal Court of Australia

Australia - Commonwealth

30th June, 2006

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s44, s51
Acts Interpretation Act 1901 (Cth)	s10, s11, s15AD
Sales Tax Assessment Act 1992 (Cth)	s4
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)	s3, s4, s5, s9, s12, s13
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Woods v Multi-Sport Holdings Pty Ltd	[2002] HCA 9; (2002) 208 CLR 460; (2002) 186 ALR 145; (2002) 76 ALJR 483; (2002) 23 Leg Rep 2	High Court of Australia	Australia - Commonwealth	circa 2002	AustLII		274
ICI Chemicals & Polymers Ltd v The Lubrizol Corporation Inc	[2000] FCA 1349; (2000) 106 FCR 214; 181 ALR 635; (2000) 49 IPR 513; [2001] AIPC 39,051	Federal Court of Australia	Australia - Commonwealth	20 Sep 2000	AustLII		124
State Electricity Commission of Victoria v Commissioner of Taxation	[1999] FCA 1329; 96 FCR 22; (1999) 42 ATR 820	Federal Court of Australia	Australia - Commonwealth	29 Sep 1999	AustLII		10
FCT v Kentucky Fried Chicken Pty Ltd	91 FLR 242; (1988) 81 ALR 35; 19 ATR 1141; (1988) 12 NSWLR 643		Australia - New South Wales	circa 1988	Legal Online / Westlaw		32
Commissioner of Taxation v Reynolds Australia Alumina Ltd	(1987) 18 FCR 29; (1987) 77 ALR 543; (1987) 19 ATR 598	Federal Court of Australia	Australia	circa 1987	Legal Online / Westlaw		37
Taxation, Commissioner of (Cth) v Sherwood Overseas Pty Ltd	(1985) 75 FLR 474; 16 ATR 473		Australia	circa 1985	Legal Online / Westlaw		19
Ranicar v Frigmobile Pty Ltd: Ranicar v Royal Insurance Pty Ltd	[1983] TASRp 13; [1983] Tas R 113; (1983) 2 ANZ Insurance Cases 60-525		Australia - Tasmania	8 Jul 1983	AustLII		26
Downland Publications Ltd v Deputy Commissioner of Taxation	47 ALR 777; (1983) 14 ATR 122; (1983) 57 ALJR 286		Australia	circa 1983	LexisNexis AU		9
Taxation, Commissioner of (Cth) v Hamersley Iron Pty Ltd	(1981) 59 FLR 415; (1981) 37 ALR 595; 12 ATR 429		Australia	circa 1981	Legal Online / Westlaw		33
FCT v Hamersley Iron Pty Ltd	(1980) 48 FLR 134; (1980) 33 ALR 251; 11 ATR 302		Australia	circa 1980	Legal Online / Westlaw		28
Rotary Offset Press Pty Ltd v FCT	(1972) 3 ATR 319; (1972) 46 ALJR 609		Australia	circa 1972	Legal Online / Westlaw		25
Davies Coop & Co Ltd v FCT	[1948] HCA 50; (1948) 77 CLR 299; 8 ATD 320; [1948] 2 ALR (CN) 603	High Court of Australia	Australia - Commonwealth	18 Aug 1948	AustLII		14
FCT v Rochester	[1934] HCA 17; 50 CLR 225; 2 ATD 466	High Court of Australia	Australia - Commonwealth	7 Jun 1934	AustLII		25
Holland v Jones	[1917] HCA 26; (1917) 23 CLR 149; 23 ALR 165	High Court of Australia	Australia - Commonwealth	18 May 1917	AustLII		146

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