Federal Court of Australia
CATCHHORDS Administrative law - application for review of Deputy Commissioner of Taxation - sales tax - metnod of
valuation of qoods liable to tax - decision - whether decision leading up to assessment 18 calculation cf
gales tax - objection to competency of applicaticn -
objection upheld.
Administrative Decisions (Judicial Review) Act 1977, clause (e) of Schedule 1
Sales Tax Assessment Act (No. 7) 1930. 3. 4(2), 7, 8. 9, 10
EENNETT HONDA FTY. LIMITED v COMMISSIONER FOR
TASATION, SYDNEY
No. G 364 of 1984
Morling J.
21 December 1984
Do"
IN THE FEDERAL COURT OF AUSTRALIA
wee ww
NEW SOUTH WALES DISTRICT REGISTRY No. G 264 of 1984 GENERAL DIVISION BETWEEN : BENNETT HONDA PTY. LIMITED Applicant AND: THE DEPUTY COMMISSTONER
FOR TAXATION, SYDNEY
Respondent
ORDER JUDGE MAKING ORDER : Morling J. DATE OF ORDER : 21 December 1984 WHERE MADE : Svdney
THE COURT ORDERS AS FOLLOWS:
l. Obiecticn to competency upheld.
2. Application dismissed.
3. Applicant to pay respondent's costs.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No.
Q ty fe
_ a
a a iva fee >
GENERAL DIVISION
BETWEEN : BENNETT HONDA ETY. LIMITED
Applicant
AND: THE DEPUTY COMMISSIONER EOR TASATION. SYDNEY
Respondent
MORLING J. 21 December 13384
REASONS FOR JUDGMENT
Thi3z i3 the hearing of an cbiecticn to the ccmpetancy of an application made by Bennett Honda Pt. Limited (Bennett Honda) for an order of review of a decision made by the respondent that certain commercial arrangements mads retween Bennett Honda and Bora Warner Acceartance Corporation
(Australia) Limited (Bora Warner) are such as bring into
a
operation the provisions of 3.4(2) of the Sales Tax Assessment
Act (No. 7) 1320, as amended (the Sales Tax Assessment Act). The respcndent contends that the decisicn wnich 12 the zubfect or Bennett Honda'3 applicatisn 138 one which comes
within para. (e) of Schedule 1 of the Administrative Dec
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