Zeroz Pty Ltd v Deputy Commissioner of Taxation [1997] FCA 199

CATCHWORDS SALES TAX - EXEMPTIONS - FROZEN YOGHURT - whether applicant's product within Exemption Item - significance of identification of product - whether exemption adopts ordinary English usage - relevance of trade standard in determining trade usage. Sales Tax Assessment Act (No 6) 1930 (Cth): s10(1). Sales Tax Assessment Act 1992 (Cth): s101(1). Sales Tax (Exemptions and Classifications) Act 1935 (Cth): Item 23 of The First Schedule. Sales Tax (Exemptions and Classifications) Act 1992 (Cth): Items 68, 70 of Schedule 1; ss3(2), 14. Diethelm Manufacturing Pty Ltd v Commissioner of Taxation (1993) 44 FCR 450; considered. Life Insurance Co of Australia Ltd v Phillips (1925) 36 CLR 60; applied. Customs v Agfa-Gavaert (1996) 141 ALR 59; applied. General Accident Fire and Life Assurance Corporation v Commissioner of Pay-Roll Tax (NSW) (1982) 56 ALJR 775; applied. Pepsi Seven-Up Bottlers Australia Pty Ltd v Commissioner of Taxation (1995) 95 ATC 4746; distinguished. Telstra Corporation Ltd v Commissioner of Taxation (1995) 95 ATC 4400; distinguished. D & R Henderson (Mfg) Pty Ltd v Collector of Customs (NSW) (1974) 48 ALJR 132; applied. Maunsell v Olins [1975] AC 373; applied. Herbert Adams Pty Ltd v Commissioner of Taxation (1932) 47 CLR 222; considered. ZEROZ PTY LTD v DEPUTY COMMISSIONER OF TAXATION WAG 131 of 1996 LEE, HILL & RD NICHOLSON JJ PERTH 4 APRIL 1997

IN THE FEDERAL COURT OF AUSTRALIA ) ) WESTERN AUSTRALIA DISTRICT REGISTRY ) No WAG 131 of 1996 ) GENERAL DIVISION ) ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA BETWEEN: ZEROZ PTY LTD Appellant AND: DEPUTY COMMISSIONER OF TAXATION Respondent CORAM: LEE, HILL & NICHOLSON JJ PLACE: PERTH DATED: 4 APRIL 1997 MINUTES OF ORDER THE COURT ORDERS THAT: 1. Appeal allowed. 2. Application be remitted to the Administrative Appeals Tribunal for rehearing in accordance with law. 3. Respondent to pay the appellant's costs of the appeal and of the hearing before his Honour. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.