Coal Mining Industry (Long Service Leave Funding) Corp v Commissioner of Taxation [1999] FCA 249

FEDERAL COURT OF AUSTRALIA

Coal Mining Industry (Long Service Leave Funding) Corp v Commissioner of Taxation [1999] FCA 249

TAXATION – statutory corporation established to administer scheme for collection of contributions to long service leave liability on the part of employers in the coal mining industry – contributions collected by means of tax imposed on employers calculated by reference to employment costs – whether corporation a "public authority" for the purposes of income tax liability WORDS AND PHRASES – "public authority" The Constitution (63 & 64 Vict. c. 12) s 82 Audit Act 1901 (Cth) s 63C Coal Mining Industry (Long Service Leave Funding) Act 1992 (Cth) ss 6, 7, 8, 9, 35, 36, 37, 39, 40, 41, 42, 43, 44, 51 Coal Mining Industry (Long Service Leave) Payroll Collection Levy Act 1992 (Cth) s 9 and s 11 Coal Mining Industry (Long Service Leave) Payroll Levy Act 1992 (Cth) ss 4, 7, 8 Income Tax Assessment Act 1936 (Cth) s 23(d) Commissioner of Taxation v Bank of Western Australia Ltd (1995) 61 FCR 407 applied Committee of Direction of Fruit Marketing v Australian Postal Commission (1980) 144 CLR 577 cited Australian Tape Manufacturers Association Ltd v The Commonwealth (1993) 176 CLR 480 cited

COAL MINING INDUSTRY (LONG SERVICE LEAVE FUNDING) CORPORATION v THE COMMISSIONER OF TAXATION

NG 1004 OF 1998

HILL, LEHANE AND HELY JJ

22 MARCH 1999

SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 1004 OF 1998

On appeal from a single judge of the Federal Court of Australia

BETWEEN: COAL MINING INDUSTRY (LONG SERVICE LEAVE FUNDING) CORPORATION

Appellant

AND: THE COMMISSIONER OF TAXATION

Respondent

JUDGES: HILL, LEHANE AND HELY JJ

DATE OF ORDER: 22 MARCH 1999

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The appeal be allowed. 2. The orders of the Court made on 16 September 1998 be set aside and in their place it be ordered that: (a) the decision of the respondent concerning the objection to the assessment issued to the appellant for the year of income ended 30 June 1995 be set aside and in lieu thereof the objection be allowed. (b) the matter be remitted to the respondent for reassessment of the appellant in accordance with law. 3. The respondent pay the appellant's costs of the appeal and of the proceedings at first instance. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.