Murray Irrigation Ltd v Commissioner of Taxation [1999] FCA 526

FEDERAL COURT OF AUSTRALIA

Murray Irrigation Ltd v Commissioner of Taxation [1999] FCA 526

SALES TAX – Exemptions – Appeal from Taxation Commissioner disallowing objection to two taxation decisions - whether the distribution and supply of water to farmers for irrigation for agricultural purposes is a business of carrying on agricultural activities – whether irrigation is an operation "connected with the cultivation of the soil"

WORDS AND PHRASES – "agriculture" - "agricultural industry" - "connected with"

Taxation Administration Act 1953 (Cth) s 14ZZ

Sales Tax Assessment Act 1992 (Cth) s 51(1), 78, 80(1), 80(1)(a)

Sales Tax (Exemptions and Classifications) Act 1992 (Cth) s 3(2), Sch 1 Items 2 and 3

Collector of Customs v Cliffs Robe River Iron Associates (1985) 7 FCR 271 - cited

District Council of Coober Pedy v Collector of Customs (1993) 42 FCR 127 - cited

Commissioner of Taxation (Cth) v Broken Hill Pty Co Ltd (1969) 120 CLR 240 – cited

Cowell Electric Supply Company Ltd v Collector of Customs (1995) 127 ALR 257 – considered

Proserpine Co-operative Sugar Milling Association v Deputy Commissioner of Taxation (1996) 34 ATR 129 – considered

Diethelm Manufacturing Pty Ltd v Commissioner of Taxation (1993) 44 FCR 450 – considered

Australian National Railways Commission v Collector of Customs (SA) (1985) 8 FCR 264 – cited

Chief Executive Officer of Customs v Dyno Wesfarmers Ltd (1997) 73 FCR 1 - considered

MURRAY IRRIGATION LIMITED v COMMISSIONER OF TAXATION

VG 345 OF 1998

VG 566 OF 1998

JUDGE: MERKEL J

DATE: 30 APRIL 1999

PLACE: MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VG 345 OF 1998

VG 566 OF 1998

BETWEEN: MURRAY IRRIGATION LIMITED

Applicant

AND: COMMISSIONER OF TAXATION FOR THE COMMONWEALTH