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Commissioner of Taxation v Myer Stores Ltd   flag 

[1998] FCA 283
Federal Court of Australia
Australia - Commonwealth
31st March, 1998

Legislation Cited

Legislation Name Provision
Act (Cth) s95
Sales Tax Assessment Act 1992 (Cth) s5, s10, s16, s21, s24, s27, s34, s35, s82, s95
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)
Federal Court Rules (Cth)

Cases and Articles Cited

Case Name Citation(s) Court †  Jurisdiction Date Full Text Citation Index
Pepsi Seven-Up Bottlers v Commissioner of Taxation [1995] FCA 1655; (1995) 62 FCR 289; (1995) 132 ALR 632; (1995) 31 ATR 445 Federal Court of Australia Australia - Commonwealth 10 Nov 1995 AustLII flag 57
Telstra Corporation Ltd v Australasian Performing Right Association Ltd (Music on hold case) [1997] HCA 41; (1997) 191 CLR 140; (1997) 146 ALR 649; (1997) 71 ALJR 1312; (1997) 38 IPR 294; [1997] AIPC 91-344; (1997) 11 Leg Rep 32 High Court of Australia Australia - Commonwealth 14 Aug 1997 AustLII flag 75
CIC Insurance Ltd v Bankstown Football Club Ltd [1997] HCA 2; (1997) 187 CLR 384; (1997) 141 ALR 618; (1997) 71 ALJR 312; (1997) 9 ANZ Insurance Cases 61-348; [1997] 3 Leg Rep 2 High Court of Australia Australia - Commonwealth circa 1997 AustLII flag 1961
Minister for Immigration and Ethnic Affairs v Tang Jia Xin [1994] HCA 31; (1994) 125 ALR 203; (1994) 69 ALJR 8; (1994) 35 ALD 449 High Court of Australia Australia - Commonwealth 16 Nov 1994 AustLII flag 22
Hepples v FCT [1992] HCA 3; (1992) 173 CLR 492; (1992) 104 ALR 616; (1992) 22 ATR 852; 66 ALJR 231 High Court of Australia Australia - Commonwealth 12 Feb 1992 AustLII flag 171
Re Bolton; Ex parte Beane [1987] HCA 12; (1987) 162 CLR 514; (1987) 70 ALR 225; 61 ALJR 190; 25 A Crim R 90 High Court of Australia Australia - Commonwealth 9 Apr 1987 AustLII flag 728
Brayson Motors Pty Ltd (In Liq) v FCT [1985] HCA 20; (1985) 156 CLR 651; 59 ALR 265; (1985) 59 ALJR 413; 16 ATR 267 High Court of Australia Australia - Commonwealth 26 Mar 1985 AustLII flag 118
Cooper Brookes (Wollongong) Pty Ltd v FCT [1981] HCA 26; (1981) 147 CLR 297; (1981) 35 ALR 151; (1981) 11 ATR 949; 55 ALJR 434 High Court of Australia Australia - Commonwealth 5 Jun 1981 AustLII flag 2085
Deputy FCT (SA) v Ellis & Clark Ltd [1934] HCA 54; (1934) 52 CLR 85; [1935] ALR 59; 3 ATD 353 High Court of Australia Australia - Commonwealth 13 Dec 1934 AustLII flag 96
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
CCA Beverages (Sydney) Pty Ltd v FCT (1997) 143 ALR 212; (1997) 35 ATR 77 Australia circa 1997 LexisNexis AU flag 13
Deputy Commissioner of Taxation v Polaroid Australia Pty Ltd (1971) 46 ALJR 32; (1971) 2 ATR 653 Australia circa 1971 Legal Online / Westlaw flag 46
Myer Stores Ltd v Commissioner of Taxation (Cth) 36 ATR 584 Australia circa 1997 Legal Online / Westlaw flag 1

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