Reynolds Australia Alumina Ltd & Ors v The Commissioner of Taxation [1987] FCA 127

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7 34 MAR WEY

- VX _ CATCHWORDS \ Sales Tax - exemptions - bauxite mining - bauxite treated at refinery to produce alumina - conveyor used for transporting bauxite from mining site to refinery - mine site, conveyor and refinery 1n maining industry - whether conveyor used in mining operations - whether conveyor used in treatment of a product of mining operations - whether conveyor an aid to

manufacture.

Sales Tax (Exemptions and Classifications) Act 1935 First Schedule, Items 14, 113C

Sales Tax Assessment Act (No. 1) 1930

Alumina Refinery (Bunbury) Agreement Act 1970

Alumina Refinery (Worsley) Agreement Act 19373

Alumina Refinery (Worsley) Agreement Act 1978

Alumina Refinery (Worsley) Agreement Act 1982

Land Act 1933

Mining Act 1978

Sales Tax Requilations Reg.4

R. v. Hickman; Ex parte Fox and Clinton (1945) 70 C.L.R. 598

R. v. Central Reference Board; Ex parte Theiss (Repairs) Pty. Ltd. (1948) 77 C.L.R. 123

R. v. Coldham; Ex parte The Australian Workers' Union (1983) 153 C.L.R. 415

Federal Commissioner of Taxation v. Henderson (1943) 68 C.L.R. 29

Federal Commissioner of Taxation v. Hamersley Iron Pty. Ltd. (1980) 33 A.L.R. 251; (1981) 37 A.L.R. 595

Federal Commissioner of Taxation v. Broken Hill Proprietary Company Limited (1969) 120 C.L.R. 240

Federal Commissioner of Taxation v. ICI Australia Ltd. (1972) 127 C.L.R. 529

Utah Development Co. v. Federal Commissioner of Taxa (1975) 5 A.L.R. 474; (1976) 9 A.L.R. 660; (1976) 50 A.L.J.R. 678

3 1 MAR 1987

FEDERAL COURT OF

Northwest Iron Co. Ltd. v. Federal Commissioner of Taxation (1985) 85 A.T.C. 4316; (19986) 64 A.L.R. 436

R. v. Drake-Brockman; Ex parte National 011 Pty. Ltd. (1943) 68 C.L.R. Sl

Ready Mixed Concrete (Victoria) Pty. Ltd. v. Commissioner of Taxation (1969) 118 C.L.R. 177

Moreton Central Sugar Mill Co. Ltd. v. Commissioner of Taxation (1967) 116 C.L.R. 151