Federal Court of Australia
JUDGMENT No. 638/97.
CATCHWORDS
Sales Tax - Sales Tax (Exemptions and Classifications) Act 1935, Schedule 1, Items 14 and 113C - Sales Tax Regulations, Reg.4(1) - bauxite mining - overland conveyor facility - whether facility
constitutes - "use in the mining industry"; - "mining operations"; — "in the treatment of the products of those operations" - aids to manufacture - what constitutes - "in the
transportation within premises of goods"
Statutory Construction - exemption from sales tax - liberally construed.
THE COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA v. REYNOLDS AUSTRALIA ALUMINA LTD. & ORS.
No. WAG 44 of 1987
Beaumont, Wilcox and Burchett JJ. Sydney
26 November 1987
IN THE FEDERAL COURT OF AUSTRALIA )
)
NEW SOUTH WALES DISTRICT REGISTRY ) No. WAG 44 of 1987
)
GENERAL DIVISION )
BETWEEN: THE COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA Appellant AND: REYNOLDS AUSTRALIA ALUMINA LTD., THE SHELL COMPANY OF AUSTRALIA LIMITED, ? BHP MINERALS LTD., KOBE ALUMINA ASSOCIATES (AUSTRALIA) PTY. LIMITED and WORSLEY ALUMINA PTY. LTD. Respondents MINUTES OF ORDER
Court: Beaumont, Wilcox and Burchett Jd.
Date order made: 26 November 1987
Where made: Sydney
THE COURT ORDERS:
Note:
The appeal is dismissed with costs.
Settlement and entry of orders is dealt with in
Order 36 of the Federal Court Rules.
"2
oer
IN THE FEDERAL COURT OF AUSTRALIA
) ) WESTERN AUSTRALIA DISTRICT REGISTRY) No. of WAG 44 of 1987 ) )
GENERAL DIVISION
BETWEEN : THE COMMISSIONER OF TAXATION FOR THE
COMMONWEALTH OF AUSTRALIA
Appellant
AND: REYNOLDS AUSTRALIA ALUMINA LTD., THE SHELL COMPANY OF AUSTRALIA LIMITED,
BHP MINERALS LTD.,
KOBE ALUMINA ASSOCIATES (AUSTRALIA) PTY. LIMITED and
WORSLEY ALUMINA PTY. LTD.
Respondents
CORAM: Beaumont, Wilcox and Burchett Jd.
DATED: 26 November 1987
REASONS FOR JUDGMENT
BEAUMONT J. Reynolds Australia Alumina Ltd., The Shell Company of Australia Limited, BHP Minerals Ltd. and Kobe Alumina Associates (Australia) Pty. Limited ("the joint venturers"), four of the respondents in this appeal, are members of a joint venture ("the joint venture") carrying on the business of mining bauxite and refining it into alumina in the Darling Ranges in Western Australia. Worsley Alumina Pty. Ltd., the fifth respondent, a company controlled by the joint venturers, is the manager of the
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