Revlon Manufacturing Limited v Commissioner of Taxation of the Commonwealth of Australia [1995] FCA 1017

CATCHWORDS TAXATION - Sales Tax Assessment Act (No.1) 1930 - taxpayer sells cosmetics by wholesale on "ex-warehouse" basis - assessment altering the "amount" of the sale value in context where other services provided for a separate fee - determination of "amount" under ss. 18(1)(a) and 18A requires consideration of both the form and substance of the transaction and is to be determined in the light of the legislative intention that goods be taxed at their full wholesale value. TAXATION - anti-tax avoidance provision s.18A(1)(b) - whether the "purpose" of entering an agreement was securing that the "amount" of the sale value was less than could be reasonably expected - subjective purposive element whilst question of "amount" is an objective inquiry - assessment of "amount" pursuant to s.18A(4) is not a mathematical exercise but requires a value judgment - task of tribunal on appeal is to determine the amount for itself. TAXATION - validity of notice of assessment - reliance by Commissioner upon sections of Act not referred to in notice - plain from notice that Commissioner was altering sale value - ignore error of form and of limited dimensions under falsa demonsratio principle - liability to sales tax not dependent on assessment, but arises by virtue of the Act itself. TAXATION - additional tax payable by force of s.45(2) - Commissioner entitled to remit all or part of additional tax (s.47(3)) - Tribunal entitled to review discretionary decision to remit only if amount left payable after remission exceeds 20% per annum - here additional tax was 40% of tax over 8 years - no power to review. TAXATION - s.12B(1) Sales Tax Procedure Act - whether Commissioner has "required payment of the tax" prior to expiration of 3 year limitation period - whether letters sent to applicant by the Commissioner satisfied s.12B(3) - letters failed to specify that an "amount of tax is payable".