Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation for the Commonwealth of Australia [1996] FCA 384

CATCHWORDS TAXATION - four notices of assessment of sales tax made under Sales Tax Assessment Act (No 1) 1930 Sales Tax Assessment Act (No 2) 1930, Sales Tax Assessment Act (No 6) 1930, Sales Tax Assessment Act (No 7) 1930 - notices issued on the same day in respect of taxpayer's liability to sales tax for the period 1 October 1987 to 31 January 1991 - each notice for the same amount - notices alternative and not intended to be aggregated - whether genuine determination of sale value of relevant goods and of sales tax imposed by each Act - whether notices were tentative - effect of s 67(1) Sales Tax Assessment Act (No 1) 1930 - whether bona fide exercise of power by the Commissioner - whether notices of assessment valid. Sales Tax Assessment Act (No 1) 1930 ss 3(1), 17(1), 18(1)(b), (3A), 21, 24(1)(2), 25, 30(1), 67(1) Sales Tax Assessment Act (No 2) 1930 ss 10(1), (2), (2A) Sales Tax Assessment Act (No 6) 1930 ss 10(1), (2), (2A) Sales Tax Assessment Act (No 7) 1930 ss 10(1), (2), (2A) Income Tax Assessment Act 1936 ss 177(1), 204(1)

Deputy Commissioner of Taxation v Richard Walter Pty Ltd 183 CLR 168 Deputy Commissioner of Taxation v Ellis & Clarke Ltd 52 CLR 85 Brayson Motors Pty Ltd v Federal Commissioner of Taxation 156 CLR 651 Commissioner of Taxation v Murray 21 FCR 436 R v Hickman; Ex parte Fox and Clinton 70 CLR 598 R v Deputy Commissioner of Taxation; Ex parte Briggs 12 FCR 301 Stokes v Federal Commissioner of Taxation (Davies J unreported, No 302 of 1996, 3 May 1996)

DARRELL LEA CHOCOLATE SHOPS PTY LIMITED and COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA

Nos NG754, NG755, NG756 and NG757 of 1994 Olney J Melbourne (Heard in Sydney) 23 May 1996

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY GENERAL DIVISION No NG754 of 1994 No NG755 of 1994 No NG756 of 1994 No NG757 of 1994 BETWEEN: