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SST D8 - Sales tax: General-purpose road vehicles for use in mining or prospecting operations   flag 

[1997] ATODSTRNS SSTD8
Australian Taxation Office
Australia - Commonwealth
30th April, 1997

Legislation Cited

Legislation Name Provision
Sales Tax Assessment Act 1992 (Cth) s77
Sales Tax (Exemptions and Classifications) Act 1992 (Cth) s3

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
[1997] SSt D8 [1997] SSt D8 Austria circa 1997 flag 1
WT94/51 and Deputy Commissioner of Taxation [1996] AATA 511; (1996) 32 ATR 1132 Administrative Appeals Tribunal Australia 2 Feb 1996 AustLII flag 4
Farnell Electronic Components Pty Ltd v Collector of Customs (1996) 1135 FCA 1 Federal Court of Australia Australia - Commonwealth circa 1996 AustLII flag 2
Commissioner of Taxation v Chubb Australia Ltd [1995] FCA 1146; (1995) 56 FCR 557; (1995) 128 ALR 489; (1995) 30 ATR 285 Federal Court of Australia Australia - Commonwealth 24 Mar 1995 AustLII flag 56
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 flag 83
O R Cormack Pty Ltd v FCT (1992) 23 ATR 151 Australia circa 1992 Legal Online / Westlaw flag 8
Deputy Commissioner of Taxation (Cth) v ICI Australia Operations Pty Ltd 88 FLR 64; (1987) 18 ATR 313 Australia circa 1987 Legal Online / Westlaw flag 4
ICI Australia Operations Pty Ltd v Deputy Commissioner of Taxation (Vic) (1987) 19 ATR 647 Australia circa 1987 Legal Online / Westlaw flag 6
Hygienic Lily Ltd v Deputy Commissioner of Taxation (1987) 13 FCR 396; (1987) 71 ALR 441; (1987) 18 ATR 619 Federal Court of Australia Australia circa 1987 Legal Online / Westlaw flag 42
Collector of Customs v Cliffs Robe River Iron Associates [1985] FCA 96; (1985) 7 FCR 271; (1985) 7 ALN N269; 7 ALD N269 Federal Court of Australia Australia - Commonwealth 28 Mar 1985 AustLII flag 87
FCT v BHP Minerals Ltd [1983] FCA 142; 68 FLR 132; (1983) 51 ALR 166; 14 ATR 389 Federal Court of Australia Australia - Commonwealth 14 Jul 1983 AustLII flag 18
Wellington (Mayor Of) v Lower Hutt (Mayor Of) [1904] UKLawRpAC 47; [1904] AC 773 United Kingdom 26 Jul 1904 CommonLII flag 26

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