Business Crisis Management Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1997] FCA 772

FEDERAL COURT OF AUSTRALIA

ADMINISTRATIVE LAW - Appeal from decision of the Administrative Appeals Tribunal - Tribunal decided that sales tax had been passed on to pool purchasers - Whether no evidence that contracts were based on package prices which included sales tax Swimming Pools Tax Refund Act 1992 (Cth) Sales Tax Laws Amendment Act 1986 (Cth) BUSINESS CRISIS MANAGEMENT PTY LTD v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VG 636 of 1996

Before: NORTH J Place: MELBOURNE Date: 15 AUGUST 1997

IN THE FEDERAL COURT OF AUSTRALIA ) ) VICTORIA DISTRICT REGISTRY ) VG 636 of 1996 ) GENERAL DIVISION )

On appeal from the Taxation Appeals Division of the Administrative Appeals Tribunal constituted by Mr B. Forrest, Deputy President

BETWEEN: BUSINESS CRISIS MANAGEMENT PTY LTD

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE(S): NORTH J PLACE: MELBOURNE DATED: 15 AUGUST 1997

MINUTES OF ORDER

THE COURT ORDERS THAT: 1. The appeal is dismissed with costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA ) ) VICTORIA DISTRICT REGISTRY ) VG 636 of 1996 ) GENERAL DIVISION )

On appeal from the Taxation Appeals Division of the Administrative Appeals Tribunal constituted by Mr B. Forrest, Deputy President

BETWEEN: BUSINESS CRISIS MANAGEMENT PTY LTD

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE(S): NORTH J PLACE: MELBOURNE DATED: 15 AUGUST 1997

REASONS FOR JUDGMENT