Bob Jane T-Marts Pty Ltd v Commissioner of Taxation [1999] FCA 415

FEDERAL COURT OF AUSTRALIA

Bob Jane T-Marts Pty Ltd v Commissioner of Taxation [1999] FCA 415

SALES TAX – sale value and taxable value of goods – sale by retailer under indirect marketing arrangement – determination of hypothetical wholesale price at which taxpayer would sell goods by wholesale – taxpayer operating a franchise network - whether costs of operating that network are to be taken into account in ascertaining the hypothetical wholesale price – whether taxpayer's previous wholesale selling prices are a guide – whether cost plus price a guide - inclusion of cost of freight and insurance – exclusion of cost of warehousing

Sales Tax Assessment Act (No. 3) 1930 (Cth)ss 3, 4 Sales Tax Assessment Act (No. 7) 1930 (Cth) ss 3, 4 Sales Tax Assessment Act 1992 (Cth)s 16 and Table 1 Amway of Australia Pty Ltd v Federal Commissioner of Taxation (1998) 158 ALR 652, applied Aston v Harlee Manufacturing Co (1960) 103 CLR 391, cited Brayson Motors Pty Ltd (in liq) v Federal Commissioner of Taxation (1985) 156 CLR 651, cited Case No. D53 (1953) 4 T.B.R.D. 289, cited Commonwealth Quarries (Footscray) Pty Ltd v Federal Commissioner of Taxation (1938) 59 CLR 111, applied Deputy Federal Commissioner of Taxation (S.A.) v Ellis & Clark Ltd (1934) 52 CLR 85, cited Estee Lauder Pty Ltd v Federal Commissioner of Taxation (1988) 80 ALR 314, discussed Freeland v Sun Oil Co 277 F2d 154 (5th Cir 1960), discussed Neeta (Epping) Pty Ltd v Phillips (1974) 131 CLR 286, applied Pacific Dunlop Ltd v FC of T (1998) 98 ATC 4208, distinguished Piney Woods Country Life School v Shell Oil Co 726 F2d 225 (5th Cir 1984), discussed Revlon Manufacturing Ltd v Commissioner of Taxation (1995) 63 FCR 535, discussed Tanu Pty Ltd v Commissioner of Taxation [1999] FCA 8, cited

BOB JANE T-MARTS PTY LTD V COMMISSIONER OF TAXATION