Dick Smith Electronics Pty Ltd v Commissioner of Taxation [1997] FCA 261

CATCHWORDS SALES TAX - Exemptions - "Adaptors" - Whether certain items are "adaptors" for the meaning of item 43(3) (a) of Schedule 1 of the Sales Tax (Exemption and Classifications) Act 1992 (Cth) - Essential character or function of electrical items - Meaning of word 'adaptor in electrical industry - Dictionary definitions of "adaptor, converter and transformer" Sales Tax (Exemptions and Classifications) Act(Cth) 1992 Schedule 1, item 43 Sales Tax (Exemptions and Classifications) Act(Cth) 1935 Schedule 1, item 43 Lake Macquarie Shire Council v Aberdare County Council, 123 CLR 327 Magna Stic Magnetic Signs Pty Ltd & Anor v Commissioner of Taxation 28 FCR 39 Telstra Corporation Ltd v F.C. of T. 95 ATC 4,400 Thomson Australian Holdings Pty Ltd v Commissioner of Taxation 20 FCR 85. Commissioner of Taxation v Thomson Australian Holdings Pty Ltd 25 FCR 481 Whitton v Falkiner 20 CLR 118 DICK SMITH ELECTRONICS PTY LTD v. COMMISSIONER OF TAXATION No. NG 243 of 1996 Emmett J SYDNEY 18 April 1997 IN THE FEDERAL COURT OF AUSTRALIA ) ) NEW SOUTH WALES DISTRICT REGISTRY ) No. NG 243 of 1996 ) GENERAL DIVISION )

BETWEEN: DICK SMITH ELECTRONICS PTY LTD Applicant AND: COMMISSIONER OF TAXATION Respondent

CORAM: EMMETT J PLACE: SYDNEY DATED: 18 APRIL 1997

MINUTES OF ORDER The Court orders that: 1. The proceedings be dismissed.

2. The applicant pay the respondent's costs.

IN THE FEDERAL COURT OF AUSTRALIA ) ) NEW SOUTH WALES DISTRICT REGISTRY ) No. NG 243 of 1996 ) GENERAL DIVISION )

BETWEEN: DICK SMITH ELECTRONICS PTY LTD Applicant AND: COMMISSIONER OF TAXATION Respondent