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Lindsay Transport Pty Ltd v FCT   flag 

[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 flag 275
Holland v Jones [1917] HCA 26; (1917) 23 CLR 149; 23 ALR 165 High Court of Australia Australia - Commonwealth 18 May 1917 AustLII flag 147
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 flag 124
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 flag 37
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 flag 33
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 flag 32
FCT v Hamersley Iron Pty Ltd (1980) 48 FLR 134; (1980) 33 ALR 251; 11 ATR 302 Australia circa 1980 Legal Online / Westlaw flag 28
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 flag 26
Rotary Offset Press Pty Ltd v FCT (1972) 3 ATR 319; (1972) 46 ALJR 609 Australia circa 1972 Legal Online / Westlaw flag 25
FCT v Rochester [1934] HCA 17; 50 CLR 225; 2 ATD 466 High Court of Australia Australia - Commonwealth 7 Jun 1934 AustLII flag 25
Taxation, Commissioner of (Cth) v Sherwood Overseas Pty Ltd (1985) 75 FLR 474; 16 ATR 473 Australia circa 1985 Legal Online / Westlaw flag 19
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 flag 14
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 flag 10
Downland Publications Ltd v Deputy Commissioner of Taxation 47 ALR 777; (1983) 14 ATR 122; (1983) 57 ALJR 286 Australia circa 1983 LexisNexis AU flag 9

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