McDonalds Australia Ltd v Commissioner of Taxation [1999] FCA 1045

FEDERAL COURT OF AUSTRALIA

McDonald's Australia Ltd v Commissioner of Taxation [1999] FCA 1045 SALES TAX – exemptions – whether Items 19 and 27 of Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992 (Cth) apply to certain packaging materials used by applicant and its franchisees – whether use of packaging materials constituted the use of raw materials in manufacturing other goods – whether packaging materials are for use in marketing or delivering take-away foodstuffs

Sales Tax (Exemptions & Classifications) Act 1992 (Cth)

Sales Tax Assessment Act 1992 (Cth)

Federal Commissioner of Taxation v Rochester (1934) 50 CLR 225, cited MP Metals Pty Ltd v Commissioner of Taxation (Cth) (1968) 117 CLR 631, cited Woolworths Ltd v Federal Commissioner of Taxation 99 ATC 4187, cited Pepsi Seven-Up Bottlers Perth Pty Ltd v Commissioner of Taxation (1995) 62 FCR 289, cited CCA Beverages (Sydney) Pty Ltd v Federal Commissioner of Taxation (1995) 133 ALR 755, cited CCA Beverages (Sydney) Pty Ltd v Federal Commissioner of Taxation (1997) 143 ALR 212, cited Federal Commissioner of Taxation v Kentucky Fried Chicken Pty Ltd (1988) 12 NSWLR 643, applied McDONALD'S AUSTRALIA LIMITED (ACN 000 697 780) v COMMISSIONER OF TAXATION NG1203 OF 1998 GYLES J 2 AUGUST 1999 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG1203 OF 1998

BETWEEN: McDONALD'S AUSTRALIA LIMITED (ACN 000 697 780)

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: GYLES J

DATE OF ORDER: 2 AUGUST 1999

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The matter be stood over to 6 August 1999 at 9.30am for the making of declarations and orders reflecting the reasons for judgment. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.