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Avon Products Pty Ltd v Commissioner of Taxation

[2006] HCATrans 198

High Court of Australia

Australia - Commonwealth

13th April, 2006

Legislation Cited

Legislation Name	Provision
Taxation Administration Act 1953 (Cth)	s14ZZO
A New Tax System (End of Sales Tax) Act 1999 (Cth)	s3
Swimming Pools Tax Refund Act 1992 (Cth)
Sales Tax Assessment Act 1992 (Cth)
Sales Tax (Exemptions and Classifications Act) 1992 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Baines & Ernst Ltd v Customs & Excise Commissioners	[2006] BVC 28		United Kingdom	circa 2006			1
Customs and Excise	[2005] UKHL 53	House of Lords	United Kingdom	28 Jul 2005	BAILII		5
Mutual Pools & Staff Pty Ltd v The Commonwealth	[1994] HCA 9; (1994) 179 CLR 155; (1994) 119 ALR 577; (1994) 68 ALJR 216; 27 ATR 357	High Court of Australia	Australia - Commonwealth	9 Mar 1994	AustLII		205
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		118
Worthington Pump & Machinery Corporation v United States	(1954) 122 FSupp 843		United States	circa 1954	Westlaw		4

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