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STD 97/5 - Classification of digital cameras and still video cameras   flag 

[1997] ATOSTD STD97/5
Australian Taxation Office
Australia - Commonwealth
6th August, 1997

Legislation Cited

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

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
Commissioner of Taxation v Thomson Australian Holdings Pty Ltd (1989) 25 FCR 481; (1989) 87 ALR 682; (1989) 20 ATR 983 Federal Court of Australia Australia circa 1989 Legal Online / Westlaw flag
Taxation, Commissioner of (Cth) v Sherwood Overseas Pty Ltd (1985) 75 FLR 474; 16 ATR 473 Australia circa 1985 Legal Online / Westlaw flag

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