Strathfield Group Wholesale Pty Ltd v Deputy Commissioner of Taxation [1997] FCA 734

FEDERAL COURT OF AUSTRALIA

SALES TAX - late-payment penalty imposed by s 68 of Sales Tax Assessment Act 1992 (Cth) - whether Commissioner extended time for payment or accepted payment by instalments under s 66 - if so, whether this involved the "determination" of "later dates" than the "usual due dates" from which late-payment penalty was to be calculated, for purposes of s 68 - construction of, and relationship between, ss 66 and 68 - whether Commissioner's decision not to determine a "later date" under s 68 is a reviewable decision under Administrative Decisions (Judicial Review) Act 1977 (Cth). Sales Tax Assessment Act 1992 (Cth), ss 66, 68 Administrative Decisions (Judicial Review) Act 1977 (Cth),s 3 ("decision to which this Act applies"), Sch 1, par (e) Deputy Commissioner of New South Wales v Davies (1958) 75 WN (NSW) 485 Deputy Commissioner of Taxation v Kavich (1996) 138 ALR 323 ARM Constructions Pty Ltd v Deputy Commissioner of Taxation (1986) 65 ALR 343 Refrigerated Express Lines (A/Asia) Pty Ltd v Australian Meat and Live-stock Corporation (No 2) (1979) 44 FLR 455 Downey v Trans Waste Pty Ltd (1991) 172 CLR 167 Deputy Commissioner of Taxation v Ichwan Pty Ltd (1987) 87 ATC 5013 Deputy Commissioner of Taxation v Fontana (1988) 88 ATC 4751

STRATHFIELD GROUP WHOLESALE PTY LIMITED v DEPUTY

COMMISSIONER OF TAXATION

NG 221 of 1996

LINDGREN J

SYDNEY

8 AUGUST 1997

IN THE FEDERAL COURT OF AUSTRALIA ) ) NEW SOUTH WALES DISTRICT REGISTRY ) NG 221 of 1996 ) GENERAL DIVISION )

BETWEEN: STRATHFIELD GROUP WHOLESALE PTY LIMITED ACN 060 462 884

Applicant

AND: DEPUTY COMMISSIONER OF TAXATION

Respondent

JUDGE: LINDGREN J PLACE: SYDNEY DATED: 8 AUGUST 1997

MINUTES OF ORDER

THE COURT ORDERS THAT: