Federal Court of Australia
JUDGMENT No. oct Samal <2 bie
CATCHWORDS
SALES TAX - exemptions - whether booklets or inserts sold with compact disks exempt from sales tax - whether sold as part of composite product or as separate goods - whether part of the container containing compact disks - whether published to advertise the products or business of applicant.
Sales Tax (Exemptions and Classifications) Act 1935 (Cth): Sch.1 Item 51, 51(1)(b), (e) & (f).
" goods iD "container" "advertising matter"
John Fairfax & Sons Ltd v Deputy Commissioner of Taxation (1988) 15 NSWLR 620; distinguished.
Federal Commissioner of Taxation v Nimrod Theatre Company Ltd (1985) 5 FCR 269; doubted.
Federal Commissioner of Taxation v Totalisator Administration Board of Queensland (1990) 170 CLR 508; discussed.
Deputy Commissioner of Taxation v Rotary Offset Press Pty Ltd (1971) 45 ALJR 518; applied.
EMI AUSTRALIA PTY LIMITED v COMMISSIONER OF TAXATION
No NG 189 of 1994
SYDNEY oF 14 DECEMBER 1994 CHING
REGISTRY
COURT 0 ) ) NEW SOUTH WALES DISTRICT REGISTRY ) No NG 189 of 1994 ) GENERAL DIVISION ) BETWEEN: EMI AUSTRALIA PTY LIMITED Applicant AND: COMMISSIONER OF TAXATION Respondent CORAM: HILL J PLACE: SYDNEY DATED: 14 DECEMBER 1994 MINUTES OF ORDER THE COURT DIRECTS THAT: (1) The parties file and serve submissions as to what
Note:
(2)
orders are appropriate in the case, including, if desired, submissions as to costs, within seven days from the date of this order.
The matter be stood over until a date to be fixed.
Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
No NG 189 of 1994
dd
GENERAL DIVISION BETWEEN: EMI AUSTRALIA PTY LIMITED Applicant AND: COMMISSIONER OF TAXATION Respondent CORAM: HILL J PLACE: SYDNEY DATED: 14 DECEMBER 1994
REASONS FOR JUDGMENT
On 15 March 1994 EMI Music Australia Pty Ltd ("EMI") commenced proceedings in the High Court of Australia seeking declarations that sales tax was not payable upon what the writ of summons and statement of claim referred to as "booklet(s)" inserted into the plastic container housing compact disks or which are otherwise packaged with compact disks which EMI sells to retailers for resale to the _ public. These proceedings were, in due course, remitted to this Court by the
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