Amway of Australia Pty Ltd v Commonwealth of Australia [1999] FCA 283

FEDERAL COURT OF AUSTRALIA

Amway of Australia Pty Ltd v Commonwealth of Australia [1999] FCA 283 TAXATION – Sales Tax – Indirect Marketing – application for refund of sales tax said to be overpaid – goods sold through network of individual agents on a commission basis, partly in competition with retail stores – whether taxpayer satisfied onus of showing tax overpaid – meaning of "fair market value if sold by the retailer by wholesale" considered – whether taxpayer showed error in Commissioner being satisfied that sales tax was passed on – meaning of "passed on" considered. Sales Tax Laws Amendment Act 1985 (Cth) Chippendale Printing Co Pty Limited v Commissioner of Taxation (1996) 62 FCR 437 followed Avon Downs Pty Ltd v Federal Commissioner of Taxation (1949) 78 CLR 353 cited Commonwealth Quarries (Footscray) Pty Ltd v Federal Commissioner of Taxation (1938) 59 CLR 111 cited Atlantic Smoke Shops Ltd v Conlon (1943) AC 550 referred to Bank of Toronto v Lambe (1887) 12 AC 575 referred to Otto Australia Pty Ltd v Commissioner of Taxation (1990) 25 FCR 257 and on appeal (1991) 28 FCR 477 cited State of South Australia v Ellis & Clark Ltd (1934) 52 CLR 85 referred to Brayson Motors Pty Ltd v Federal Commissioner of Taxation (1985) 156 CLR 651 referred to Genex Corporation Pty Ltd v Commonwealth of Australia (1991) 30 FCR 193 referred to Estee Lauder Pty Ltd v Commissioner of Taxation (1988) 80 ALR 314 cited Commissioner of Taxation v Pacific Dunlop Limited (Full Ct, FCA [1999] 214 unreported) cited Atlantic Smoke Shops Ltd v Conlon (1943) AC 550 referred to Bank of Toronto v Lambe (1887) 12 AC 575 referred to Federal Commissioner of Taxation v Bank of Western Australia Ltd (1996) 133 ALR 599 cited Case 45/95 95 ATC 395 distinguished Case 55/96 (1996) 96 ATC 531 cited Case Y46 91 ATC 431 cited Kolotex Hosiery (Australia) Pty Ltd v Federal Commissioner of Taxation (1975) 132 CLR 535 cited