Commissioner of Taxation of the Commonwealth of Australia v Chubb Australia Ltd [1995] FCA 147

CATCHWORDS SALES TAX - exemptions and classifications - principles of construction - "essential character" - meaning of item 1(a) in Third Schedule to Sales Tax (Exemptions and Classifications) Act 1935 and item 84(1) in the First Schedule - meaning of "goods of a kind ordinarily used for household purposes" - discussion of Diethelm Manufacturing Pty Ltd v Commissioner of Taxation - meaning of "for use" in item 84(1) of First Schedule - whether "construction" includes reconstruction. APPEAL - discussion of Warren v Coombes and findings of a trial judge upon a matter of impression of the kind referred to in S.W. Hart & Co. Pty Ltd v Edwards Hot Water Systems. WORDS AND PHRASES - "ordinarily", "used for household purposes", "construction", "fabricated units". Sales Tax (Exemptions and Classifications) Act 1935, First Schedule item 84(1), Third Schedule item 1(a) Diethelm Manufacturing Pty Ltd v Commissioner of Taxation (1993) 44 FCR 450; Federal Commissioner of Taxation v Smith & Nephew Pty Limited (1994) 94 ATC 4507 AT 4513; S.W. Hart & Co. Proprietary Limited v Edwards Hot Water Systems (1985) 150 CLR 466 at 478; OR Cormack Pty Limited v Federal Commissioner of Taxation (1992) 92 ATC 4121; Jetmaster Fire Places Pty Limited v Federal Commissioner of Taxation (1980) 89 ATC 4464; Commissioner of Taxation v Thomson Australian Holdings Pty Ltd (1989) 25 FCR 481 at pp. 482, 488 and 489. COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v. CHUBB AUSTRALIA LIMITED

NG 626 of 1994 NG 627 of 1994 NG 628 of 1994 CORAM: Burchett, Hill and Tamberlin JJ. PLACE: Sydney DATE: 24 March 1995

IN THE FEDERAL COURT OF AUSTRALIA) ) NG 626 of 1994 NEW SOUTH WALES DISTRICT REGISTRY) NG 627 of 1994 ) NG 628 of 1994 GENERAL DIVISION ) ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA BETWEEN: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Appellant/Cross Respondent