Colgate Palmolive Pty Ltd v Commissioner of Taxation [1998] FCA 795

FEDERAL COURT OF AUSTRALIA SALES TAX - wholesale sale by manufacturer of goods in Australia to retailer - "price for which the goods were sold" - whether co-operative allowance paid by taxpayer to retailer reduced the price for which the goods were sold. Federal Court of Australia Act 1976 (Cth), s 21. Judiciary Act 1903 (Cth), s 39B. Sales Tax Assessment Act (No 1) 1930 (Cth), s 18. Sales Tax Assessment Act 1992 (Cth), ss 16, 34, Sch 1. Brayson Motors Pty Ltd (in liq) v Federal Commissioner of Taxation (1985) 156 CLR 651, cited. CCA Beverages (Sydney) Pty Ltd v Federal Commissioner of Taxation (1997) 143 ALR 212 (FCA/FC), cited. Commonwealth Quarries (Footscray) Pty Ltd v Federal Commissioner of Taxation (1938) 59 CLR 111, considered. EMI (Australia) Ltd v Federal Commissioner of Taxation (1971) 45 ALJR 349 (H Ct/Windeyer J), considered. Hyundai Automotive Distributors Australia Pty Limited v Australian Customs Service (1 April 1998, unreported, FCA/FC), considered. Queensland Independent Wholesalers Ltd v Federal Commissioner of Taxation (1991) 29 FCR 312 (FC), considered. RCA Ltd v Federal Commissioner of Taxation (1977) 137 CLR 583, considered. Toyota Motor Sales Australia Ltd v Collector of Customs (1991) 28 FCR 27 (FC), considered.

COLGATE PALMOLIVE PTY LIMITED V COMMISSIONER OF TAXATION NG 578 OF 1997 SACKVILLE J SYDNEY 7 JULY 1998

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 578 of 1997

BETWEEN: COLGATE PALMOLIVE PTY LIMITED

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: SACKVILLE J

DATE OF ORDER: 7 JULY 1998

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The application be dismissed. 2. The applicant pay the respondent's costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.