Commissioner of Taxation v Clean Investment Ltd [2000] FCA 569

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Clean Investments Pty Ltd [2000] FCA 569 SALES TAX – exemptions and classifications – application for refund of sales tax paid in respect of washing machines and dryers – appeals from decision of the Administrative Appeals Tribunal setting aside objection decisions of the Commissioner refusing refund – whether goods were "of a kind ordinarily used for household purposes" within meaning of Sales Tax (Exemptions and Classifications) Act 1935 (Cth), Sch 3, item 1(f) and Sales Tax (Exemptions and Classifications) Act 1992 (Cth), Sch 2, item 1(1)(i) – whether coin operated machines are goods of a kind ordinarily used for household purposes – whether machines having a dry linen capacity equal to, or greater than, 10 kg are goods of a kind ordinarily used for household purposes – whether there must be some nexus between the location of the goods and the goods themselves WORDS & PHRASES – "goods of a kind ordinarily used for household purposes" Administrative Appeals Tribunal Act 1975 (Cth), s 44 Sales Tax (Exemptions and Classifications) Act 1935 (Cth), Sch 3: items 1(f) & 2 Sales Tax (Exemptions and Classifications) Act 1992 (Cth), Sch 2: items 1(1)(i) & 1(2) Deputy Commissioner of Taxation v Stewart (1984) 154 CLR 385 referred to Commissioner of Taxation v Sherwood Overseas Pty Ltd (1985) 75 FLR 474 referred to O R Cormack Pty Ltd v Federal Commissioner of Taxation (1992) 23 ATR 151 considered Commissioner of Taxation v Chubb Australia Ltd (1995) 56 FCR 557 considered COMMISSIONER OF TAXATION v CLEAN INVESTMENTS PTY LIMITED N 1289 & N 1337 OF 1999 EMMETT J SYDNEY 17 APRIL 2000

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1289 OF 1999

ON APPEAL FROM THE TAXATION APPEALS DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL CONSTITUTED BY A SENIOR MEMBER