Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v New South Wales Cancer Council [1999] FCA 1146
TAXES AND DUTIES – Sales tax – exemption – "equipment of a kind ordinarily used in the course of industrial operations to protect persons engaged in those operations" – whether sunglasses complying with Australian Standard within the exemption – whether a requirement of the exemption that need for protection must be in respect of a risk that arises out of nature of the industrial operation. Sales Tax (Exemptions and Classifications) Act 1992 First Schedule, Item 20 COMMISSIONER OF TAXATION & ANOR v NEW SOUTH WALES CANCER COUNCIL N 396 of 1999 HILL, LINDGREN AND EMMETT JJ 20 AUGUST 1999 SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY N 396 OF 1999
ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: COMMISSIONER OF TAXATION
First Appellant
COMMONWEALTH OF AUSTRALIA
Second Appellant
AND: NEW SOUTH WALES CANCER COUNCIL
Respondent
JUDGES: HILL, LINDGREN AND EMMETT JJ
DATE OF ORDER: 20 AUGUST 1999
WHERE MADE: SYDNEY
THE COURT ORDERS THAT:
1. The appeal be dismissed. 2. The appellants pay the respondent's costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY N 396 OF 1999
ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: COMMISSIONER OF TAXATION
First Appellant
COMMONWEALTH OF AUSTRALIA
Second Appellant
AND: NEW SOUTH WALES CANCER COUNCIL
Respondent
JUDGES: HILL, LINDGREN AND EMMETT JJ
DATE: 20 AUGUST 1999
PLACE: SYDNEY
REASONS FOR JUDGMENT THE COURT:
1 The appellants (for convenience we will refer only to "the Commissioner") appeal against the judgment of a judge of this Court (Sackville J) in which his Honour held that the respondent ("the Cancer Council"), was entitled to a declaration that three particular models of sunglasses were exempt from sales tax pursuant to Item 20 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1992 (Cth) ("the Act").
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