Commissioner of Taxation v Pacific Dunlop Ltd [1999] FCA 214

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Pacific Dunlop Ltd [1999] FCA 214

SALES TAX – car batteries – labels affixed to batteries indicating brand – discussion of general scheme of sales tax legislation – whether Commissioner erred in determining the sale value of the goods - factors that Commissioner must take into account in making calculation – whether time at which goods are treated as stock for sale by retail is to be taken as the moment before they are branded or some time thereafter – if the taxing point is the moment of branding should the sale value take into account the Marshall brand – in an appeal from an assessment made under s 25(2) Sales Tax Assessment Act (No 1) 1930 must a taxpayer show not merely that the assessment was wrong but what the correct sale value is – did the Commissioner wrongly adopt a mathematical approach – power of Commissioner to assess under the Sales Tax Assessment Act (No 1) 1930 – power of the Commissioner to levy additional tax by way of penalty WORDS AND PHRASES – "treated", "treated as stock for sale by retail" Sales Tax Assessment Act (No 1) 1930 – ss 18(1), 18(2), 18(3A), 25(1), 25(2A), 25AA, 45, 46 Income Tax Assessment Act 1936 – ss 166, 167 Copperart Pty Ltd v Commissioner of Taxation (1994) 50 FCR 345 cited Deputy Commissioner of Taxation for the State of South Australia v Ellis & Clark Ltd (1934) 52 CLR 85 cited Brayson Motors Pty Ltd v Federal Commissioner of Taxation (1985) 156 CLR 651 cited Genex Corporation Pty Ltd v Commonwealth of Australia (1991) 30 FCR 193 cited Re Clyne; Ex parte Deputy Commissioner of Taxation (1983) 50 ALR 137 cited Palette Shoes Pty Ltd v Krohn (1937) 58 CLR 1 cited DKLR Holding Co (No 2) Pty Ltd v Commissioner of Stamp Duties (NSW) (1982) 149 CLR 431 cited Federal Commissioner of Taxation v York Motors Pty Ltd (1946) 73 CLR 459 discussed B Morris Ltd v Lunzer [1942] 1 KB 356 cited Estee Lauder Pty Ltd v Federal Commissioner of Taxation (1988) 80 ALR 314 discussed Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 discussed, distinguished George v Federal Commissioner of Taxation (1952) 86 CLR 183 cited