Pacific Dunlop Ltd v The Commissioner of Taxation [1998] FCA 197

FEDERAL COURT OF AUSTRALIA

SALES TAX - goods treated for sale by retail - whether the Commissioner erred in determining a notional wholesale price - factors that Commissioner must take into account

Sales Tax Assessment Act (No 1) 1930 (Cth) Sales Tax Assessment Act (No 6) 1930 (Cth) Income Tax Assessment Act 1936 (Cth)

Copperart Pty Ltd v Commissioner of Taxation (1994) 50 FCR 345 followed Federal Commissioner of Taxation v Dalco (1989-1990) 168 CLR 614 followed Vale Press Pty Ltd 94 ATC 4587 followed McAndrew v Federal Commissioner of Taxation (1956) 98 CLR 263 distinguished Copperart Pty Ltd v F C of T 93 ATC 4779 cited Brayson Motors Pty Ltd v FC of T (1984-1985) 156 CLR 651 cited Federal Commissioner of Taxation v York Motors Pty Ltd (1946) 73 CLR 459 followed Commonwealth Quarries (Footscray) Pty Ltd v The Federal Commissioner of Taxation (1938) 59 CLR 111 cited E.M.I. (Australia) Ltd v Federal Commissioner of Taxation (1971) 2 ATR 325 followed Queensland Independent Wholesalers Limited v Commissioner of Taxation (1991) 29 FCR 312 followed Deputy Federal Commissioner of Taxation for the State of South Australia v Elles & Clark Ltd (1934) 52 CLR 85 followed Brayson Motors Pty Ltd (liq) v Federal Commissioner of Taxation (1984-1985) 156 CLR 651 followed Estee Lauder Pty Ltd v Federal Commissioner of Taxation (1988) 80 ALR 314 followed Revlon Manufacturing Limited v Commissioner of Taxation (1995) 63 FCR 535 followed c.f. Case No D53 4 T. B R D 289 followed Case Z 24 92 ATC 240 approved Risby Forest Industries Pty Ltd v Federal Commissioner of Taxation 88 ATC 4683 followed Kolotex Hosiery (Australia) Pty Ltd v The Commissioner of Taxation (1974-1975) 132 CLR 535 followed Ferris v Federal Commissioner of Taxation 88 ATC 4755 followed Duggan v Federal Commissioner of Taxation (1973) 129 CLR 365 followed PACIFIC DUNLOP LIMITED v THE COMMISSIONER OF TAXATION NO VG 192 OF 1994 O'LOUGHLIN J CANBERRA (HEARD IN MELBOURNE) 13 MARCH 1998