Telstra Corp Ltd v The Commissioner of Taxation of the Commonwealth of Australia [1996] FCA 705

CATCHWORDS SALES TAX - Exemptions - "terminating blocks and/or overvoltage protection cassettes" - whether "fixed electrical installations" - whether "electrically operated apparatus" - whether "electrical safety devices for the protection of persons" Sales Tax (Exemptions and Classifications) Act 1950, Item 90C Sales Tax (Exemptions and Classifications) Act 1953, Item 90C Sales Tax (Exemptions and Classifications) Act 1935, Item 90C Sales Tax (Exemptions and Classifications) Act 1945, Item 90C Sales Tax (Exemptions and Classifications) Act 1957 Sales Tax (Exemptions and Classifications) Amendment Act 1983 Sales Tax Assessment Act (No 1) 1930, s.21 Acts Interpretation Act 1901, s. 15AA Post and Telegraph Act 1901-1973 (Cth), ss 3 and 147 Telecommunications Act 1975 (Cth), s. 3(1) and (2) Australian and Overseas Telecommunications Corporations Act 1991, s.11 Australian Gas Light Co v Valuer-General (1940) 40 SR (NSW) 126 Diethelm Manufacturing Pty Ltd v FCT (1993) 93 ATC 4,703 GKN Australia Ltd v FCT (1994) 94 ATC 4,417 Commissioner of Taxation v Thomson Australian Holdings Ltd (1989) 25 FCR 481 Agfa-Gevaert Ltd v Collector of Customs (1994) 124 ALR 645 Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280

- 2 - Brutus v Cozens [1973] AC 854 Rotary Offset Press Pty Ltd v Deputy Commissioner of Taxation (1972) 46 ALJR 609 Pepsi Seven-Up Bottlers Australia Pty Ltd v FCT (1995) 95 ATC 4,746 FCT v Smith & Nephew Pty Ltd (1994) 94 ATC 4,507 Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297 Kingston v Keprose Pty Ltd (No 3) (1987) 11 NSWLR 404 (CA) Deputy Commissioner of Taxation v Stewart (1984) 154 CLR 385 Commissioner of Taxation v Lincoln Industrial Cleaners Pty Ltd [1975] 2 NSWLR 499 Federal Commissioner of Taxation v Hamersley Iron Pty Ltd (1981) 81 ATC 4,582 Mayne Nickless Ltd v Federal Commissioner of Taxation 91 ATC 4,621 Statutory Interpretation in Australia, 4th Ed, 1996 The New Shorter Oxford English Dictionary The Macquarie Dictionary 2nd Revised Edition TELSTRA CORPORATION LIMITED v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA and THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v TELSTRA CORPORATION LIMITED VG 911 of 1995 Ryan, Heerey and Lindgren JJ Melbourne 13 August 1996