Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Murray Goulburn Co-operative Co Ltd v Commissioner of Taxation
[1999] FCA 453
TAXES AND DUTIES - sales tax – exemptions and classifications – bulk milk collection tankers – whether used for collection of milk from "contiguous" or "adjacent" premises" –whether premises "controlled" by applicant – whether accessories part of tank or tanker WORDS AND PHRASES – "contiguous", "adjacent", "controlled" Sales Tax (Exemptions and Classifications) Act 1935 (Cth) ss Sales Tax (Exemptions and Classifications) Act 1992 (Cth) ss
Burst v Federal Commissioner of Taxation (1912) 15 CLR 469 applied Diethelm Manufacturing Pty Ltd v Federal Commissioner of Taxation (1993) 116 ALR 420 applied
MURRAY GOULBURN CO-OPERATIVE CO LIMITED v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
NO. VG 6 of 1997
HEEREY J
14 APRIL 1999
MELBOURNE
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY VG 6 of 1997
BETWEEN: MURRAY GOULBURN CO-OPERATIVE CO LIMITED
Applicant
AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Respondent
JUDGE: HEEREY J
DATE OF ORDER: 14 APRIL 1999
WHERE MADE: MELBOURNE
THE COURT ORDERS THAT: 1. The application is dismissed. 2. The applicant pay the respondent's costs, including reserved costs.
Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY VG 6 of 1997
BETWEEN: MURRAY GOULBURN CO-OPERATIVE CO LIMITED
Applicant
AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Respondent
JUDGE: HEEREY J
DATE: 14 APRIL 1999
PLACE: MELBOURNE
REASONS FOR JUDGMENT 1 Murray Goulburn Co-operative Co Limited ("Murray Goulburn") manufactures butter, cheese and other dairy products at six factories in Victoria. It makes daily collections of milk from dairy farmers. For this purpose it uses bulk milk collection tankers ("BMC tankers") consisting of a prime mover and a trailer. ("Trailer" is not a name used in the dairy industry but it is a convenient neutral term for the purposes of discussion.) 2 Questions have arisen under the 1935 and 1992 Sales Tax (Exemptions and Classifications) Acts (hereafter referred to respectively as "the 1935 Act" and "the 1992 Act"). Broadly speaking the issues are: (i) whether the BMC tankers are for use for collection of milk from dairy farms which are "contiguous" (1935 Act) or "adjacent" (1992 Act) to one another and which are "controlled" by Murray Goulburn ("the premises issue"); (ii) whether parts of the trailers are parts, accessories and/or attachments to "tanks for bulk-milk tankers" (1935 Act) or "tanks for a bulk milk tanker" (1992 Act) ("the tank issue"). 3 Details of the refund applications which gave rise to the appellable objection decisions are as follows:
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