Thorn, EMI Pty Ltd v. Commissioner of Taxation for the Commonwealth of Australia [1987] FCA 108

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CATCHWORDS

Sales Tax - applicant sold goods by retail through an agent - "indirect marketing arrangements" - new regulations deeming certificate to have been quoted - sales tax imposed on notional wholesale sales - whether permissible to refer to regulation - whether regulation beyond power.

Sales Tax Assessment Act (No.1) 1930; ss.3(1),3(4A), 11, 12, 73

Sales Tax Assessment Act (No.2) 1930; ss.3, 4(1), 10(2A)

Sales Tax Regulations; regs.11, 12(1)(a), 12(1)(e), 14A(2), 48(1)(b), 49(1), 49(2), 50(5).

Deputy Federal Commissioner of Taxation for the State of South Australia v. Ellis & Clark Limited (1934) 52 C.L.R. 85

Brayson Motors Proprietary Limited (In Liquidation) v. The Commissioner of Taxation (1985) 156 C.L.R. 651

Davies Coop and Company Limited v. Federal Commissioner of Taxation (1948) 77 C.L.R. 299

Coates v. Commissioner for Railwavs (1960) 78 WN (NSW) 377

Hunter Douglas Australia Pty. Ltd. v. Perma Blinds (1970) 122 C.L.R. 49

Webster v. McIntosh (1986) 32 A.L.R. 603

University of Wollongong v. Metwally (1984) 56 A.L.R. 1

Neill v. Glacier Metal Co. Ltd. [1965] 1 Q.B. 16

Jackson v. Hall [1980] A.c. 854

Morton v. The Union Steamship Company of New Zealand Limited (1951) 83 C.L.R. 402

Shannahan v. Scott (1957) 96 C.L.R. 245

THORN EMI PTY. LIMITED v. COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA

Beaumont, J. Sydney

16 March 1987

IN THE FEDERAL COURT OF AUSTRALIA ) ) NEW SOUTH WALES DISTRICT REGISTRY ) No. G184 of 1986 )

GENERAL DIVISION )

ON REMITTAL FROM THE HIGH COURT OF AUSTRALIA

BETWEEN: THORN EMI PTY. LIMITED Applicant AND: COMMISSIONER OF TAXATION FOR THE

COMMONWEALTH OF AUSTRALIA

Respondent

MINUTES OF ORDER

Judge making order: Beaumont, J. Date order made: 16 March 1987 Where made: Sydney

THE COURT ORDERS THAT:

1. The proceedings be dismissed.

2. The applicant pay the respondent's costs.