Optus Mobile Pty Ltd v Commissioner of Taxation [1999] FCA 519

FEDERAL COURT OF AUSTRALIA

Optus Mobile Pty Ltd v Commissioner of Taxation [1999] FCA 519 SALES TAX – "notional wholesale selling price" – Sales Tax Assessment Act 1992 (Cth), Schedule 1, Table 1, Note 2 – retail sale of mobile telephone handsets by "bundled arrangements" – retail price attributed to handsets less than cost price to taxpayer - whether notional wholesale selling price should incorporate terms of "bundling" arrangements. WORDS AND PHRASES – "notional wholesale selling price" – "arm's length transaction". Sales Tax Assessment Act 1992 (Cth), ss 20, 23(1), 27(1), Schedule 1, Table 1, Note 2. Sales Tax Assessment Act (No 1) 1930 (Cth), s 18(1)(b) Trade Practices Act 1974 (Cth), s 47(1). Commonwealth Quarries (Footscray) Pty Ltd v Federal Commissioner of Taxation (1938) 59 CLR 111, discussed and distinguished. Amway of Australia Pty Ltd v Commonwealth of Australia [1999] FCR 283, discussed. Estee Lauder Pty Ltd v Federal Commissioner of Taxation (1988) 80 ALR 314, cited. Commissioner of Taxation v Pacific Dunlop Ltd [1999] FCA 214, cited. Amway of Australia Pty Ltd v Federal Commissioner of Taxation (1998) 40 ATR 200, cited. Tanu Pty Ltd v Commissioner of Taxation [1999] FCA 8, cited. Genex Corporation Pty Ltd v Commonwealth (1991) 30 FCR 193, cited. Bob Jane T-Marts Pty Ltd v Commissioner of Taxation [1999] FCA 415, distinguished. The Commonwealth v Genex Corporation Pty Ltd (1992) 176 CLR 277, cited.

OPTUS MOBILE PTY LTD v COMMISSIONER OF TAXATION

NG 496 of 1998

JUDGE: SACKVILLE J PLACE: SYDNEY DATE: 3 MAY 1999 IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 496 OF 1998

BETWEEN: OPTUS MOBILE PTY LIMITED

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: SACKVILLE J

DATE OF ORDER: 3 MAY 1999