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Optus Vision Pty Ltd v FCT 1

[2001] FCA 346; 110 FCR 305; 46 ATR 460

Federal Court of Australia

Australia - Commonwealth

2nd April, 2001

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Harris v Commissioner of Taxation	[2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410	Federal Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		35

Legislation Cited

Legislation Name	Provision
Federal Court of Australia Act 1976 (Cth)	s22
Sales Tax Assessment Act 1992 (Cth)	s24, s51, s53
Sales Tax (Exemptions and Classifications) Act 1992 (Cth)	s12
Taxation Laws Amendment Act (No. 3) 1997 (Cth)
Rules (Qld)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction †	Date	Full Text		Citation Index
Harris v Commissioner of Taxation	[2002] FCAFC 226; (2002) 125 FCR 46; (2001) 189 ALR 611; 50 ATR 410	Federal Court of Australia	Australia - Commonwealth	8 Aug 2002	AustLII		35
Kalwy v Department of Social Security	[1992] FCA 489; (1992) 38 FCR 295; (1992) 110 ALR 38; (1992) 16 AAR 403; (1992) 69 SSR 996; (1992) 29 ALD 28	Federal Court of Australia	Australia - Commonwealth	29 Sep 1992	AustLII		19
Grain Elevators Board (Vic) v Dunmunkle Corporation	[1946] HCA 13; (1946) 73 CLR 70; [1946] ALR 273	High Court of Australia	Australia - Commonwealth	31 May 1946	AustLII		199
Australian Provincial Assurance Co Ltd v Coroneo	[1938] NSWStRp 35; (1938) 38 SR (NSW) 700; (1938) 55 WN (NSW) 246	Supreme Court of New South Wales	Australia - New South Wales	31 Aug 1938	AustLII		115

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