State Electricity Commission of Victoria v Commissioner of Taxation [1999] FCA 203

FEDERAL COURT OF AUSTRALIA

State Electricity Commission of Victoria v Commissioner of Taxation [1999 FCA 203] SALES TAX – Exemptions – whether transformers used for distribution of electricity exempt from sales tax – whether used in a manufacture-related activity or in an activity that was ancillary to a manufacture-related activity or in an activity that was ancillary to an ancillary activity – whether electricity within the definition of "goods" – whether electricity is "tangible personal property" – whether transformers for use mainly in producing electric current where the production is for the purposes of sale by the producer – meaning of production – whether transformers were used under a contract with an always exempt person so that the goods became an integral part of property other than goods owned by or leased to the always exempt person – whether substation housing transformer used under a contract with a school conducted by the State of Victoria became an integral part of the property owned by or leased to the school WORDS AND PHRASES – "tangible personal property" – "production" – "integral part of property"

Sales Tax (Exemptions and Classifications) Act 1992 s 10, Schedule 1 Items 18(1), 18(3)(d), 18(5)(a) and (b), 56, 126, 192 Sales Tax Assessment Act 1992 ss 5, 7, 24 State Electricity Commission Act 1958 (Vic) Electric Light and Power Act 1958 (Vic) s 51 Electricity Act 1994 (Qld) s 235 Landlord and Tenant Act 1958 (Vic) s 28(2) Telstra Corporation Limited v Commissioner of Taxation (1996) 68 FCR 566 Low v Blease [1975] Crim LR 513 Halsbury's Laws of England (4th Ed) Vol 19(2) Halsbury's Laws of Australia [170-6295] Bourke, Criminal Law Victoria, paragraph 3672 Stroud's Judicial Dictionary of Words and Phrases (5th Edn) Oxford English Dictionary (2nd Edn) Macquarie Dictionary (revised edition) STATE ELECTRICITY COMMISSION OF VICTORIA v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VG 207 of 1997 RYAN J 10 MARCH 1999 MELBOURNE