State Electricity Commission of Victoria v Commissioner of Taxation [1999] FCA 1329

FEDERAL COURT OF AUSTRALIA

State Electricity Commission of Victoria v Commissioner of Taxation

[1999] FCA 1329

TAXES AND DUTIES – sales tax – exemptions – transformers used in distribution of electricity – whether electrical energy is "goods" – whether distribution company a manufacturer of goods – whether transformers were used in producing electrical energy – whether transformer installed at a school became "an integral part of" property of the school

WORDS AND PHRASES – "goods"

Sales Tax (Exemptions and Classifications) Act 1992 s 10, Schedule 1 Items 18(1), 18(3)(d), 18(5)(a) and (b), 56, 126, 192 applied

Sales Tax Assessment Act 1992 ss 5, 7, 24 applied

Landlord and Tenant Act 1958 (Vic) s 28(2) discussed

M P Metals Pty Ltd v Federal Commissioner of Taxation (1968) 117 CLR 631 Federal Commissioner of Taxation v Rochester (1934) 50 CLR 225 Quebec Hydro-Electric Commission v Deputy Minister of National Revenue (1969) 69 DTC 5372 Federal Commissioner of Taxation v Rochester (1934) 50 CLR 225

STATE ELECTRICITY COMMISSION OF VICTORIA & ANOR v

COMMISSIONER OF TAXATION

V 149 of 1999

HEEREY, CARR & MERKEL JJ

29 SEPTEMBER 1999

MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 149 of 1999

On appeal from a single judge of the Federal Court of Australia

BETWEEN: STATE ELECTRICITY COMMISSION OF VICTORIA

First Appellant

UNITED ENERGY LIMITED

Second Appellant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGES: HEEREY, CARR & MERKEL JJ

DATE OF ORDER: 29 SEPTEMBER 1999

WHERE MADE: MELBOURNE

THE COURT ORDERS THAT: 1. The appeal will be dismissed with 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