Lansell House Pty Ltd v Commissioner of Taxation [2011] FCAFC 6

FEDERAL COURT OF AUSTRALIA

Lansell House Pty Ltd v Commissioner of Taxation [2011] FCAFC 6 Citation: Lansell House Pty Ltd v Commissioner of Taxation [2011] FCAFC 6

Appeal from: Lansell House Pty Ltd v Commissioner of Taxation [2010] FCA 329

Parties: LANSELL HOUSE PTY LTD v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA PERFEK PTY LTD v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

File number: VID 313 of 2010 VID 312 of 2010

Judges: BENNETT, EDMONDS AND NICHOLAS JJ

Date of judgment: 31 January 2011

Catchwords: TAXATION – goods and services tax – whether appellant's product classified as "crackers" for purposes of A New Tax System (Goods and Services Tax) Act 1999 (Cth) Schedule 1 clause 1 item 32 – whether threshold indicia required to be met – consideration of phrase "of a kind" in s 38-3(1)(c) PRACTICE AND PROCEDURE – discretion to refuse to accept further affidavit during trial

Words & phrases: "crackers", "of a kind"

Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) s 38-3(1)(c), Schedule 1 Clause 1 item 32

Cases cited: Air International Pty Ltd v Chief Executive Officer of Customs (2002) 121 FCR 149 approved Commissioners for Her Majesty's Revenue and Customs v Procter & Gamble UK [2009] STC 1990 considered Commonwealth of Australia v Spaul (1987) 74 ALR 513 cited Customs and Excise Commissioner v Ferrero UK [1997] STC 881 discussed Gantry v Parker and Parsley Petroleum Australia Pty Ltd (1994) 123 ALR 29 cited Zeroz Pty Ltd v Deputy Commissioner of Taxation (1997) 35 ATR 349 discussed