Dreamtech International Pty Ltd v Commissioner of Taxation

• 1. Taxation
  2. › Luxury car tax
  3. › Definition of 'car'
  4. › Whether stretched Hummer was a 'limousine'
  5. › Whether 'limousine' bore ordinary meaning
  6. › Whether determination of ordinary meaning was question of fact or law
  7. › A New Tax System (Luxury Car Tax) Act 1999 (Cth), s 27-1(b)
• 1. Administrative Law
  2. › Administrative Appeals Tribunal
  3. › Appeal on question of law
  4. › Distinction between questions of fact and questions of law
  5. › Ordinary meaning of statutory word
  6. › Whether finding that vehicle was a 'limousine' was a question of fact
  7. › Administrative Appeals Tribunal Act 1975 (Cth), s 44(1)
• 1. Practice and Procedure
  2. › Evidence on appeal
  3. › Application to tender further evidence
  4. › Where evidence was available at earlier proceedings
  5. › Where evidence not filed in accordance with Federal Court Rules

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