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Biga Nominees Pty Ltd v Federal Commissioner of Taxation
Judgment date: 5/04/1991
Court: VSC
Judge: Southwell J
Citation:
(1991) 104 FLR 74;
(1991) 21 ATR 1459;
(1991) 91 ATC 4342;
BC9100701;
Catchwords: Taxation and revenue; Sales tax; Exemptions; Use of fork-lift in connection with operation of a railway;
Statutes; Interpretation; Sales Tax Legislation; Construction of provision for exemption from liability;