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Re Universal Press Pty Ltd v Commissioner of Taxation   flag 

[1989] FCA 455
Federal Court of Australia
Australia - Commonwealth
8th November, 1989

Legislation Cited

Legislation Name Provision
Acts Interpretation Act 1901 (Cth) s15AB
Sales Tax Act (No. 2) 1930 (Cth)
Sales Tax Act (No. 6) 1930 (Cth)
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 (Exemptions and Classifications) Amendment Act 1985 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text †  Citation Index
Parker Pen (Australia) Pty Ltd v Export Development Grants Board [1983] FCA 77; (1983) 67 FLR 234; (1983) 46 ALR 612; (1984) 5 ALN N489; 19 SSR 199 Federal Court of Australia Australia - Commonwealth 28 Apr 1983 AustLII flag 95
Western Australian Trustee Executor & Agency Co Ltd v Commissioner of State Taxation (WA) [1980] HCA 50; (1980) 147 CLR 119; 55 ALJR 53; 11 ATR 330 High Court of Australia Australia - Commonwealth 5 Dec 1980 AustLII flag 32
FCT v F H Faulding & Co Ltd [1950] HCA 42; (1950) 83 CLR 594; [1950] ALR 862; (1950) 9 ATD 201 High Court of Australia Australia - Commonwealth 2 Nov 1950 AustLII flag 16
Burt v Commissioner of Taxation [1912] HCA 74; (1912) 15 CLR 469 High Court of Australia Australia - Commonwealth 4 Nov 1912 AustLII flag 40
Rotary Offset Press Pty Ltd v FCT (1972) 3 ATR 319; (1972) 46 ALJR 609 Australia circa 1972 Legal Online / Westlaw flag 25
Gardner Smith Pty Ltd v Collector of Customs, Victoria (1986) 66 ALR 377; 10 ALN N167 Australia circa 1986 LexisNexis AU flag 68

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