Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v The Distribution Group Ltd [2003] FCAFC 182
TAXATION – sales tax – exemptions – appeal to set aside decision of this Court – whether cable falls within the exemption under Item 43(4) of the Sales Tax (Exemptions & Classifications Act 1992 – whether cable is 'ordinarily used in provision of telecommunications services' Sales Tax (Exemptions & Classifications) Act 1992 (Cth) Sch 1 Item 43, 43(1), 43(2), 43(3), 43(4) Sales Tax Assessment Act 1992 (Cth) s 24 Taxation Laws Amendment Act (No 3) 1997 (Cth) Taxation Laws Amendment Bill (No 3) 1997 (Cth) CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 referred to Eastman v Director of Public Prosecutions (ACT) (2003) 198 ALR 1 referred to Newcastle City Council v GIO General Ltd (1997) 191 CLR 85 referred to Telstra Corporation Ltd v Commissioner of Taxation (1996) 69 FCR 566 considered Australian/New Zealand Standard 3080: 2000 par 3.1.35 COMMISSIONER OF TAXATION v THE DISTRIBUTION GROUP LTD V 230 OF 2003 FRENCH, SACKVILLE & HELY JJ 15 AUGUST 2003 MELBOURNE
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY V 230 OF 2003
ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: COMMISSIONER OF TAXATION
APPELLANT
AND: THE DISTRIBUTION GROUP LTD
RESPONDENT
JUDGES: FRENCH, SACKVILLE & HELY JJ
DATE OF ORDER: 15 AUGUST 2003
WHERE MADE: MELBOURNE
THE COURT ORDERS THAT: 1. The appeal be dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY V 230 OF 2003
ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: COMMISSIONER OF TAXATION
APPELLANT
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