Airovent Pty Ltd v Commissioner of Taxation [1998] FCA 935

FEDERAL COURT OF AUSTRALIA SALES TAX – exemptions and classifications – whether exhaust fans are equipment of a kind ordinarily used in the course of industrial operations to protect persons engaged in those operations – effect of concluding words of Item 20 to Schedule 1 of the Sales Tax (Exemptions and Classifications) Act 1992 (Cth). Sales Tax (Exemptions and Classifications) Act 1992 (Cth), Sch 1 Item 20. Sales Tax (Exemptions and Classifications) Act 1935 (Cth), Sch 1 Item 113G. Sales Tax Assessment Act 1992 (Cth), ss 5, 16, 24, Sch 1 Table 1. Taxation Administration Act 1953 (Cth), s 14ZZ. Mayne Nickless Limited v Federal Commissioner of Taxation (1991) 91 ATC 4621 (S Ct Vic/FC), distinguished. Telstra Corporation Ltd v Commissioner of Taxation (1996) 68 FCR 566 (FC), cited. Diethelm Manufacturing Pty Ltd v Commissioner of Taxation (1993) 44 FCR 450 (FC), followed. Commissioner of Taxation v Chubb Australia Ltd (1995) 56 FCR 557 (FC), followed. K Mart Australia Limited v Federal Commissioner of Taxation (1996) 96 ATC 4155 (FCA/FC), cited. Hygienic Lily Ltd v Deputy Commissioner of Taxation (1987) 13 FCR 396 (Gummow J), cited. GKN Australia Ltd v Federal Commissioner of Taxation (1994) 94 ATC 4417 (FCA/Foster J), distinguished. Plessey v Federal Commissioner of Taxation (1989) 89 ALR 395 (FCA/Sheppard J), cited. AIROVENT PTY LTD v COMMISSIONER OF TAXATION NG 589 OF 1997 SACKVILLE J SYDNEY 7 AUGUST 1998

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 589 of 1997

BETWEEN: AIROVENT PTY LTD

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: SACKVILE J

DATE OF ORDER: 7 AUGUST 1998

WHERE MADE: SYDNEY

THE COURT directs THAT: 1. The applicant bring in short minutes of order giving effect to this judgment. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.