HP Mercantile Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [2006] HCATrans 320 (16 June 2006) [100%]
(From High Court of Australia Transcripts; 16 June 2006; 22 KB)
Brysland, Gordon --- "Fiscal Neutrality: Foreign Ghost in Our GST Machine?" [2020] eJlTaxR 15; (2020) 18(1) eJournal of Tax Research 193 [2%]
(From eJournal of Tax Research; 1 January 2020; 674 KB)