Optus Mbile Pty Ltd v Commissioner of Taxation [1999] FCA 1403

FEDERAL COURT OF AUSTRALIA

Optus Mobile Pty Ltd v Commissioner of Taxation [1999] FCA 1403 TAXES & DUTIES – sales tax – retail sale of mobile telephone handsets by "bundled arrangements" – taxable value of goods sold determined according to notional wholesale selling price – whether terms and conditions of retail sale incorporated into hypothetical transaction in determining notional wholesale selling price – relevance of evidence of actual wholesale sales at arm's length – when necessary to work backwards from actual terms of retail sale WORDS & PHRASES – "notional wholesale selling price" Sales Tax Assessment Act 1992 (Cth), s20, Item AD2d of Table 1 in Schedule 1 Spencer v Commonwealth (1907) 5 CLR 418, cited Commonwealth Quarries (Footscray) Pty Ltd v Federal Commissioner of Taxation (1938) 59 CLR 111, considered Genex Corp v Commonwealth (1991) 30 FCR 193, considered Estee Lauder Pty Ltd v Commissioner of Taxation (1987-1988) 80 ALR 314, cited OPTUS MOBILE PTY LTD v COMMISSIONER OF TAXATION N 469 OF 1999 LEE, EMMETT & GYLES JJ 14 OCTOBER 1999 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 469 OF 1999

ON APPEAL FROM A SINGLE JUDGE OF THE

FEDERAL COURT OF AUSTRALIA

BETWEEN: OPTUS MOBILE PTY LIMITED

(ACN 054 365 696)

Appellant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: LEE, EMMETT & GYLES JJ

DATE OF ORDER: 14 OCTOBER 1999

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The appeal be dismissed with 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 469 OF 1999

ON APPEAL FROM A SINGLE JUDGE OF THE

FEDERAL COURT OF AUSTRALIA

BETWEEN: OPTUS MOBILE PTY LIMITED

(ACN 054 365 696)