Commissioner of Taxation v McDonald's Australia Ltd [1999] FCA 1744

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v McDonald's Australia Ltd [1999] FCA 1744 TAXATION – SALES TAX – exemptions – whether various items used in making hamburgers exempt from sales tax. Whether collar and wrap integral part of the goods manufactured – whether hamburgers are take-away foodstuffs – whether collar and wrap used by McDonald's in marketing or delivering take-away beverages and foodstuffs

WORDS AND PHRASES "manufacture" – "raw materials" – "for use by" – "take-away beverages or foodstuffs" Sales Tax Assessment Act 1992 (Cth) Sales Tax (Exemptions and Classifications) Act 1992 Cth Items 19 and 27 to Schedule 1

Deputy Commissioner of Taxation v Stewart (1984) 154 CLR 385 followed McNicol v Pinch [1906] 2 KB 352 cited Federal Commissioner of Taxation v Jack Zinader Pty Limited (1949) 78 CLR 336 cited Federal Commissioner of Taxation v Rochester (1934) 50 CLR 225 cited Federal Commissioner of Taxation v Jax Tyres Pty Ltd (1984) 58 ALR 138 followed WEA Records Pty Ltd v Federal Commissioner of Taxation (1990) 96 ALR 365 cited Cohns Industries Pty Ltd v Deputy Commissioner of Taxation (1979) 24 ALR 658 cited Woolworths Pty Ltd v Federal Commissioner of Taxation (1999) 99 ATC 4187 cited Case C80 (1953) 3 TBRD 452 cited Tanu Pty Ltd v Federal Commissioner of Taxation (1998) 154 ALR 102 cited Tanu Pty Ltd v Federal Commissioner of Taxation (1999) 160 ALR 227 cited State Electricity Commission of Victoria v Commissioner of Taxation [1999] FCA 1329 cited Deputy Federal Commissioner of Taxation v Lincoln Industrial Cleaners Pty Ltd (1975) ATC 4208 cited Pepsi Seven-Up Bottlers Perth Pty Ltd v Commissioner of Taxation (1995) 62 FCR 289 cited Commissioner of Taxation (Cth) v Kentucky Fried Chicken Pty Ltd (1988) 12 NSWLR 643 distinguished Pepsico v Federal Commissioner of Taxation (1997) 147 ALR 497 cited