Davis v Commissioner of Taxation; Sirise Pty Ltd v Commissioner of Taxation [2000] FCA 44

FEDERAL COURT OF AUSTRALIA

Davis v Commissioner of Taxation; Sirise Pty Ltd v

Commissioner of Taxation [2000] FCA 44

TAXATION – SALES TAX – exemption under Item 59(3) – whether ship for use mainly for long-term leasing to another person who is to use the ship mainly in providing regular and scheduled sight-seeing tours – whether use of the ship determined objectively.

WORDS AND PHRASES "for use" – "mainly" – "regular and scheduled sight-seeing tours" Sales Tax (Exemptions and Classifications) Act 1992 (Cth)Item 59(3)(b) Pascoe v Commissioner of Taxation (1956) 30 ALJR 402 referred to MacFarlane v Federal Commissioner of Taxation (1986) 67 ALR 624 referred to Zobory v Federal Commissioner of Taxation (1995) 129 ALR 484referred to Commissioner of Stamp Duties (NSW) v Carlenka Pty Ltd (1995) 41 NSWLR 329 referred to Baird v BCE Holdings Pty Ltd (1996) 40 NSWLR 374 cited Fawcett Properties Ltd v Buckingham County Council [1961] AC 636 referred to Mr Boat Pty Ltd v Federal Commissioner of Taxation (1986) 86 ATC 4689 considered ANTHONY WILLIAM DAVIS v COMMISSIONER OF TAXATION – N 570 OF 1999 AND SIRISE PTY LIMITED v COMMISSIONER OF TAXATION – N 571 OF 1999

HILL J 4 APRIL 2000 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY

BETWEEN: ANTHONY WILLIAM DAVIS N 570 OF 1999

Applicant

SIRISE PTY LIMITED N 571 OF 1999

Applicant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: HILL J

DATE OF ORDER: 4 APRIL 2000

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The application for a declaration be dismissed. 2. The applicants 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