Federal Court of Australia
304 84
CATCHWORDS Sales Tax - Retreader of worn tyres - Whether "manufacture" of "goods" - Sales Tax Assessment Act (No. 1), ss.3, 17, 17A.
Adams v. Federal Commissioner of Taxation (1948) 8 A.T.D - con.
Federal Commissioner of Taxation v. Jack Zinader Pty. Limited (1949) 78 C.L.R. 336 ~ con.
Jax Tyres Pty. Limited v. Commissioner of Taxation for the Commonwealth of Australia
No. G212 of 1984
Beaumont, J. 28 September 1984 Sydney.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTPY
GENERAL DIVISION
were ew
No. G212 sf 1984
BETWEEN . JAX TYRES PTY. LIMITED
Judge making order:
Date order made:
Where made:
Flaintiff
COMMISSIONER OF TAXATICN FOR THE COMMONWEALTH OF AUSTRALIA
Defendant
ORDER
Beaument, J. 28 September 1984.
Svdney.
THE COURT ORDERS THAT:
l. Direct the
Plaintiff tc bring in short minutes of
orders to give affect to these reasons.
t4
Adjourn the proceedings tc a date to be fixed.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY
~~ ee v wr
GENERAL DIVISION No. G2l2 of 1984
BETWEEN : JAX TYRES PTY. LIMITED Plaintiff AND: COMMISSIONER OF TAXATION FOR THE
COMMONWEALTH OF AUSTRALIA
Defendant
ORAM: Beaumont, J.
DATED: 28 September 1984
REASONS FOR JUDGMENT
These proceedings, originally instituted in the High Court of Australia. were remitted to this Court by order made by Deane. J. on 27 June 1984. By its amended statement of claim. the plaintiff, a retreader of tyres, seeks declaratory relief that retreaded tyres are not "qoods" within the meaning of the Sales Tax Assessment Act (No.1) or the Sales Tax Assessment Act (No.3) or the Sales
Tax Act (No. 1) or the Sales Tax Act (No.3); that the
operations of retreading carried on by the plaintiff are not
the "manufacture" of goods by the plaintiff within the
2.
meaning of the Sales Tax Assessment Act (No.1) or the Sales
Tax Act (No.1) and are not goods "manufactured" in Australia within the meaning of the Sales Tax Assessment Act (No.3) and the Sales Tax Act (No.3); and that the retreadina of a tyre for another party where the plaintiff does not purchase the tyre 1s not deemed to be or to involve a "sale" by the
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