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Pantral Pty Ltd v Commissioner of Taxation

[2002] FCA 636; 120 FCR 371; 50 ATR 78

Federal Court of Australia

Australia - Commonwealth

7th May, 2002

Legislation Cited

Legislation Name	Provision
Administrative Appeals Tribunal Act 1975 (Cth)	s43, s44
Administrative Decisions (Judicial Review) Act 1977 (Cth)
Federal Court of Australia Act 1976 (Cth)
Income Tax Assessment Act 1936 (Cth)
Judiciary Act 1903 (Cth)
Act (Cth)
Taxation Administration Act 1953 (Cth)	s43
Sales Tax Assessment Act (No. 1) 1930 (Cth)
Sales Tax Assessment Act 1992 (Cth)	s43, s67, s76, s77, s94, s95, s111
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
Young v FCT	(2001) 61 ALD 173; 44 ATR 9		Australia	circa 2001	LexisNexis AU		2
Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation	(1996) 72 FCR 175; (1997) 141 ALR 713; (1996) 72 FLR 175; 34 ATR 491	Federal Court of Australia	Australia	circa 1996	Legal Online / Westlaw		34
Lighthouse Philatelics Pty Ltd v Commissioner of Taxation	[1991] FCA 667; (1991) 32 FCR 148; (1991) 103 ALR 156; (1991) 22 ATR 707; 25 ALD 257	Federal Court of Australia	Australia - Commonwealth	31 Dec 1991	AustLII		92
Industrial Equity Ltd v Deputy Commissioner of Taxation	[1990] HCA 46; (1990) 170 CLR 649; 96 ALR 337; (1990) 21 ATR 934; 65 ALJR 1	High Court of Australia	Australia - Commonwealth	circa 1990	AustLII		107
R v Commissioner of Taxation (WA); Ex parte Briggs	(1986) 12 FCR 301; (1986) 69 ALR 185; (1986) 17 ATR 1031	Federal Court of Australia	Australia	circa 1986	Legal Online / Westlaw		56

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