Commissioner of Taxation v Bank of Western Australia Ltd Commissioner of Taxation v State Bank of New South Wales Ltd [1995] FCA 1028

C A T C H W O R D S SALES TAX - Exemptions - Goods for use of an authority controlled by a state government whose expenditure is exclusively borne by that government - Meaning of "authority" - Meaning of expenditure being "exclusively borne" by a government - Claim for exemption by banks owned and controlled by State governments - Whether each bank was an "authority" - Whether "exclusively borne" means that the primary responsibility for the authority's expenditure rests with the relevant government - Whether government appropriation must be the authority's sole source of revenue. SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1935, Item 74 Schedule 1 SALES TAX (EXEMPTIONS AND CLASSIFICATIONS) ACT 1992, Item 126 Schedule 1 Government Insurance Office of NSW v Deputy Commissioner of Taxation (Sydney South) (1992) 35 FCR 247; disapproved. Federal Commissioner of Taxation v Silverton Tramways Company Ltd (1953) 88 CLR 559; discussed. Committee of Direction of Fruit Marketing v Australian Postal Commission (1980) 144 CLR 577; applied. Renmark Hotel Inc v Federal Commissioner of Taxation (1949) 79 CLR 10; applied. Western Australian Turf Club v Commissioner of Taxation (1924) 34 CLR 580; applied. Re Anti-Cancer Council of Victoria; Ex parte the State Public Services Federation (1992) 175 CLR 442; applied. Grain Elevators Board v Dunmunkle Corporation (1946) 73 CLR 70; discussed. No. NG.820 of 1994 COMMISSIONER OF TAXATION v BANK OF WESTERN AUSTRALIA LIMITED No. NG.821 of 1994 COMMISSIONER OF TAXATION v STATE BANK OF NEW SOUTH WALES LIMITED CORAM: WILCOX, HILL AND DRUMMOND JJ PLACE: SYDNEY DATE: 15 DECEMBER 1995

IN THE FEDERAL COURT OF AUSTRALIA ) ) No. NG.820 of 1994 NEW SOUTH WALES DISTRICT REGISTRY ) ) GENERAL DIVISION ) BETWEEN: COMMISSIONER OF TAXATION Applicant