Bob Jane T-Marts Pty Ltd v Commissioner of Taxation [1999] FCA 1366

FEDERAL COURT OF AUSTRALIA

Bob Jane T-Marts Pty Ltd v Commissioner of Taxation [1999] FCA 1366 SALES TAX – indirect marketing sales – computation of sale value and taxable value by reference to the price for which the taxpayer could reasonably have been expected to sell certain tyres by wholesale under an arm's length taxation– need to take into account costs of the taxpayer in acquiring title to the goods including freight and insurance – inappropriateness of declaratory proceedings. Sales Tax Assessment Act 1992 Amway of Australia Pty Ltd v Federal Commissioner of Taxation (1999) 99 ATC 4359 followed Commonwealth Quarries (Footscray) Pty Ltd v Federal Commissioner of Taxation (1938) 59 CLR 111 cited Amway of Australia Pty Ltd v Federal Commissioner of Taxation (1998) 158 ALR 652 distinguished Federal Commissioner of Taxation v Pacific Dunlop Ltd (1999) 99 ATC 4294 cited Optus Mobile Pty Ltd v Federal Commissioner of Taxation (1999) 99 ATC 4492 approved Copperart Pty Ltd v Federal Commissioner of Taxation (1993) 26 ATR 327 cited BOB JANE T-MARTS PTY LTD (ACN 005 870 431) v

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH

OF AUSTRALIA V 207 of 1999 HILL, SUNDBERG AND MANSFIELD JJ 27 OCTOBER 1999 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA V 207 OF 1999

ON APPEAL FROM A JUDGE OF THE FEDERAL COURT

BETWEEN: BOB JANE T-MARTS PTY LTD (ACN 005 870 431)

Appellant

AND: THE COMMISSIONER OF TAXATION OF

THE COMMONWEALTH OF AUSTRALIA

Respondent

THE COMMISSIONER OF TAXATION OF

THE COMMONWEALTH OF AUSTRALIA

Cross-Appellant

BOB JANE T-MARTS PTY LTD (ACN 005 870 431)

Cross-Respondent

JUDGES: HILL, SUNDBERG AND MANSFIELD JJ