New South Wales Cancer Council v Commissioner of Taxation [1999] FCA 411

FEDERAL COURT OF AUSTRALIA

NSW Cancer Council v Commissioner of Taxation [1999] FCA 411 SALES TAX – Sales Tax (Exemptions and Classifications) Act 1992 (Cth), Sch 1, Item 20 – whether sunglasses complying with Australian Standard 1067.1-1990 constitute "equipment of a kind ordinarily used in the course of industrial operations to protect persons engaged in those operations" – whether Item 20 extends to equipment protecting against hazards from the natural environment

Sales Tax (Exemptions and Classifications) Act 1992 (Cth), Sch 1, Items 20, 85 Sales Tax Assessment Act 1992 (Cth), ss 5, 16, 24, Sch 1 New South Wales State Cancer Council Act 1955 (NSW) New South Wales Cancer Council Act 1995 (NSW), s 5(1) Sales Tax (Exemptions and Classifications) Act 1935 (Cth), Sch 3 Occupational Health and Safety Act 1983 (NSW), ss 15, 19 Workplace Injury Management and Workers Compensation Act 1998 (NSW), s 22 National Occupational Health and Safety Commission Act 1985 (Cth), ss 6, 8 Sales Tax (Exemptions and Classifications) Act 1942 (Cth) Sales Tax (Exemptions and Classifications) Act 1954 (Cth) Airovent Pty Ltd v Federal Commissioner of Taxation (1998) 98 ATC 4800, followed Commissioner of Taxation v Chubb Australia Ltd (1995) 56 FCR 557, followed

Hygienic Lily Ltd v Deputy Commissioner of Taxation (1987) 13 FCR 396, followed Mayne Nickless Limited v Federal Commissioner of Taxation (1990) 90 ATC 4104, followed Mayne Nickless Limited v Federal Commissioner of Taxation (1991) 91 ATC 4621, cited Helvering v Gregory 69 F 2d 809 (1934), cited Lo v Minister for Immigration and Ethnic Affairs (1995) 61 FCR 221, cited R v Brown [1996] 1 AC 543, cited Collector of Customs v Agfa-Gevaert Limited (1996) 186 CLR 389, cited CIC Insurance Limited v Bankstown Football Club Limited (1997) 187 CLR 384, cited Telstra Corporation Ltd v Commissioner of Taxation (1996) 68 FCR 566, applied Woolworths Limited v Federal Commissioner of Taxation (1999) 99 ATC 4187, cited Treloar v Australian Telecommunications Commission (1990) 26 FCR 316, cited YZ Finance Company Pty Limited v Cummings (1964) 109 CLR 395, cited Phelps v Western Mining Corporation Limited (1978) 33 FLR 327, cited Radnedge v Government Insurance Office of New South Wales (1987) 9 NSWLR 235, cited