Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
SALES TAX - instruction manuals packed with goods and sold for one inclusive price - whether so much of the taxable value of the goods that was attributable to the instruction manuals was subject to sales tax - whether manuals were "containers" - construction of definition of container under s 5 of the Sales Tax Assessment Act 1992 - in particular, whether manuals were "ancillary items that are packed or secured with the contents and are intended ... to allow or facilitate the use of the contents". Sales Tax Assessment Act 1992 Sales Tax (Exemptions and Classifications) Act 1992
Deputy Federal Commissioner of Taxation (SA) v Ellis & Clark Limited (1934) 52 CLR 85 - cons. CCA Beverages (Sydney) Pty Ltd v Federal Commissioner of Taxation (1997) 143 ALR 212 - cons. EMI Australia Pty Ltd v Federal Commissioner of Taxation (1994) 94 ATC 5008 - cons.
COMMISSIONER OF TAXATION V MYER STORES LIMITED
NG 723 of 1997
JUDGES: BEAUMONT, HILL AND SACKVILLE J.
DATE OF ORDER: 31 MARCH 1998
WHERE MADE: SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NG 723 of 1997
ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: COMMISSIONER OF TAXATION
AppELlant
AND: MYER STORES LIMITED
Respondent
JUDGES: BEAUMONT, HILL AND SACKVILLE JJ.
DATE OF ORDER: 31 MARCH 1998
WHERE MADE: SYDNEY
ORDERS: 1. Appeal 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
NEW SOUTH WALES DISTRICT REGISTRY NG 723 of 1997
ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: COMMISSIONER OF TAXATION
AppELlant
AND: MYER STORES LIMITED
Respondent
JUDGES: BEAUMONT, HILL AND SACKVILLE J.
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