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Western Australian Turf Club and Commissioner of Taxation   flag 

[1998] AATA 643; 39 ATR 1231
Administrative Appeals Tribunal
Australia
18th August, 1998

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Taxation Administration Act 1953 (Cth) s14ZZK
1930 Act (Cth)
Sales Tax Assessment Act 1992 (Cth)
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)
Western Australian Turf Club Act 1892 (WA)
Western Australian Turf Club (Property) Act 1944 (WA)
Racing Restriction Act, 1917 (WA)
Totalisator Agency Board Betting Act 1960 (WA)
The Western Australian Turf Club Act, 1892 (WA)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
Commissioner of Taxation v Bank of Western Australia Ltd (1995) 61 FCR 407; (1995) 133 ALR 599; (1995) 32 ATR 380 Federal Court of Australia Australia circa 1995 Legal Online / Westlaw flag 14
Committee of Direction of Fruit Marketing v Australian Postal Commission [1980] HCA 23; (1980) 144 CLR 577; (1980) 30 ALR 599; (1980) 4 ALD 227; 54 ALJR 534 High Court of Australia Australia - Commonwealth 5 Aug 1980 AustLII flag 32
Western Australian Turf Club v FCT [1978] HCA 13; (1978) 139 CLR 288; 19 ALR 167; (1978) 52 ALJR 382; 8 ATR 489 High Court of Australia Australia - Commonwealth 26 Apr 1978 AustLII flag 28
Marshall v Scottish Milk Marketing Board [1956] SLT 167 United Kingdom - Scotland circa 1956 Westlaw flag 1
FCT v Silverton Tramway Co Ltd [1953] HCA 79; (1953) 88 CLR 559; [1953] ALR 1101; (1953) 10 ATD 295 High Court of Australia Australia - Commonwealth 25 Nov 1953 AustLII flag 27
Renmark Hotel Inc v FCT [1949] HCA 7; (1949) 79 CLR 10; [1949] ALR 363; 9 ATD 106; (1949) 23 ALJR 445; (1949) 4 AITR 254 High Court of Australia Australia - Commonwealth 11 Oct 1949 AustLII flag 51
Griffiths v Smith [1941] AC 170; (1941) 1 All ER 66 United Kingdom circa 1941 LexisNexis / Westlaw flag 38
Swain v Southern Railway Co [1939] 2 KB 560 United Kingdom circa 1939 LexisNexis / Westlaw flag 3
Incorporated Council of Law Reporting for Queensland v FCT [1924] HCA 23; (1924) 34 CLR 580 High Court of Australia Australia - Commonwealth 23 Jun 1924 AustLII flag 19
East and West India Dock Co [1888] UKLawRpCh 92; 38 Ch D 576 Court of Chancery United Kingdom 9 May 1888 CommonLII flag 11

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