Reliance Carpet Co Pty Ltd v Commissioner of Taxation [2007] FCAFC 99

FEDERAL COURT OF AUSTRALIA

Reliance Carpet Co Pty Ltd v Commissioner of Taxation [2007] FCAFC 99

GOODS AND SERVICES TAX – A New Tax System (Goods and Services Tax) Act 1999 (Cth) – Division 99 – deposit as security – forfeited deposit upon rescission of contract – consideration for a supply – whether supply can be identified by reference to legislative purpose of Division 99 – recourse to text itself and extrinsic materials in identifying supply HELD – no supply could be identified Transfer of Land Act 1958 (Vic) Sch 7, Table A Sale of Land Act 1962 (Vic) s 27 A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 7-1, 9-5, 9-10, 9-15, 29-5, 99‑5, 99-10 Berger v Boyles [1971] VR 321 cited Beynon and Partners v Commissioner of Customs and Excise [2004] 4 All ER 1091 cited Card Protection Plan v Customs Comr (No. 2) [2002] 1 AC 202 cited Coates v Sarich [1964] WAR 2 cited Commissioner of Taxation v Raymor (NSW) Pty Ltd (1990) 24 FCR 90 applied H P Mercantile Pty Ltd v Commissioner of Taxation (2005) 143 FCR 553 applied Hallstroms Pty Limited v Commissioner of Taxation (1946) 72 CLR 634 cited McDonald v Dennys Lascelles Limited (1933) 48 CLR 457 cited Network Ten Pty Ltd v TCN Channel Nine Pty Ltd (2004) 218 CLR 273 cited Saga Holidays v Commissioner of Taxation (2005) 149 FCR 41 cited Shaw v Director of Housing (No. 2) (2001) 159 FLR 322 cited Sterling Guardian Pty Ltd v Commissioner of Taxation (2006) 149 FCR 255 applied Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd (2006) 152 FCR 461 applied Justice Graham Hill, To Interpret or Translate? The judicial role for GST cases, paperdelivered at conference on "Interpreting the GST Law", Monash University, Friday, 5 August 2005 RELIANCE CARPET CO PTY LIMITED v COMMISSIONER OF TAXATION VID 724 OF 2006

HEEREY, STONE & EDMONDS JJ