This paper is an annual review of significant state and territory tax cases over the last 12 months including:
- Chief Commissioner of State Revenue v Dick Smith Electronics Holdings Pty Ltd 2005 ATC 4052
- Commissioner of State Revenue (SA) v Roy Morgan Research Centre Pty Ltd 2004 ATC 4933
- Sportscorp Australia Pty Ltd v Chief Commissioner of State Revenue (NSW) 2004 ATC 5044
- McDonalds Australia Holdings Pty Ltd v Commissioner of State Revenue (Qd) 2004 ATC 4970
- Forstaff Pty Ltd v Chief Commissioner of State Revenue (NSW) 2004 ATC 4758.