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[2000] RevenueLawJl 9
Mann, Jeff; Swinson, John; Morrison, David
Revenue Law Journal
Australia

Legislation Cited

Legislation Name Provision
A New Tax System (Australian Business Number) Act 1999 (Cth) s9, s25
Customs Act 1901 (Cth) s9, s25
Income Tax Assessment Act (Cth) s1, s6
Taxation Administration Act 1953 (Cth)
A New Tax System (Indirect Tax and Consequential Amendments) Act (No, 2) 1999 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
"Electronic Commerce and the State and Federal Tax Bases" [2000] Brigham Young University Law Review 1 Brigham Young University Law Review United States circa 2000 HeinOnline / LexisNexis flag 1
"Old and New Issues in the Taxation of Electronic Commerce" (2000) 14 Berkeley Technology Law Journal 711 Berkeley Technology Law Journal United States circa 2000 HeinOnline / LexisNexis flag 1
Customs and Excise Commissioners v British Telecommunications PLC [1999] UKHL 3; [1999] 3 All ER 961; [1999] 1 WLR 1376 House of Lords United Kingdom 1 Jul 1999 BAILII flag 30
FMWU v Nappy Happy Hire Pty Ltd t/as Nappy Happy Service (1993) 74 WAIG 1493 Australia - Western Australia circa 1993 flag 12
IBM Australia Ltd v National Distribution Services Ltd (1991) 100 ALR 361; (1991) 22 NSWLR 466; [1991] ATPR 41-094; 20 IPR 95 Australia - New South Wales circa 1991 LexisNexis AU flag 147
Wilson v Commissioner of Stamp Duties (1986) 6 NSWLR 410; 17 ATR 1050 Australia - New South Wales circa 1986 LexisNexis AU flag 3
Stamps (Vic), Comptroller of v B H South Ltd [1984] VicRp 37; [1984] VR 463; 15 ATR 586 Australia - Victoria 29 Feb 1984 AustLII flag 2
Ansett Transport Industries (Operations) Pty Ltd v Comptroller of Stamps (Vic) [1983] VicRp 90; [1983] 2 VR 305; 13 ATR 573 Australia - Victoria 13 Oct 1982 AustLII flag 11
Wimpey & Co Ltd v Inland Revenue Commissioner [1975] 2 All ER 45 United Kingdom circa 1975 LexisNexis flag 5
Commissioners of Inland Revenue v Maple & Co (Paris) Ltd [1907] UKLawRpAC 63; [1908] AC 22 United Kingdom 27 Nov 1907 CommonLII flag 52
Mornan Nominees Pty Ltd v Comptroller of Stamps (Vic) 13 ATR 947 Australia circa 1983 Legal Online / Westlaw flag 3

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