Federal Court of Australia
Ath CATCHWORDS Sales tax - taxpaver enaaqed in retreadinag tvres - whether retreading manutacture or repair - whether retreaded tvre a different article from the old tvre - relevance of cost of old
tvre and scale and complexity of taxpaver 3 operations.
Sales Tax Assessment_Act (No. 1) 1930, ss. 3, 17, 17A and 18 THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v. Ss LIMIT
No. G2ef of 1984
Coram: Lockhart. Sheppard and Wilcox JJ. 21 December 1984
Svdnev
ES
) ) NEW SOUTH WALES DISTRICT REGISTRY ) No. G369 of 1984 . ) GENERAL DIVISION )
BETWEEN :
THE COMMONWEALTH OF AUSTRALIA
THE COMMISSIONER OF TAXATION OF
Appellant AND: JAX TYRES PTY LIMITED Respondent ORDER JUBGFES MAKING_ORDER : Lockhart, Sheppard and Wilcox JJ. DATE OF. ORDER : 21 December 1984 WHERE _MADE : Svdney
THE COURT OKDERS THAT: 1 The appeal be dismissed.
Zz. The appellant pay the respondent's costs of the appeal.
IN_THE FEDERAL COURT OF AUSTRALIA
) ) NEW SOUTH WALES DISTRICT REGISTRY | No. G349 of 1L9OR4 J GENERAL DIVISTON '
UN APPRAL FROM THE OTMDGMENT OF OA SINGLE TUDGE uF THE FEDERAL COURT oF ANISTRALTA
BETWEEN : COMMISSTCNER OF TAXATION FOP THE COMMONWEALTH OF _ AMSTRALTA
Appellant AND: JAX TYPES PTY. LIMITED
Fespondent
Coram: Lockhart. Sheppard and Wilcox IJ.
Date: 21 December, 1984
REASONS FOR .TUOGMENT
TUCKHART T.
The wsrinecipal question raiser ov this 7382 13 'sheatner rhe
process of retreading a tvre produces sometning ditterent and distinct
from the worn tvre that was retreaded and, if wt dces, whether fhe
procegs answers the description «f "manufacture . The question arises wm the context of the sales tax Lleqislation of the Commonwealth, -n particular the Sales Tax Aszessmenh Act tNo. t2 19320 ¢"the Ace",
Jax Tvreg Pty. Limited. the respondent. commenced proceedinas
in the Hich Court of Australia seeking a declaration ta the etfectr
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