Foxtel Management Pty Ltd v Commissioner of Taxation [2000] FCA 1128

FEDERAL COURT OF AUSTRALIA

Foxtel Management Pty Ltd v Commissioner of Taxation [2000] FCA 1128

TAXATION – whether the "Foxtel Magazine" is a "program of entertainments" or a "program of amusements" within the meaning of Item 100(2)(b) of the Sales Tax (Exemptions and Classifications) Act 1992 (Cth) – whether the Magazine is a "program" – whether a television show is "an entertainment" or "an amusement", so that the Magazine could be said to be a "program of entertainments" or a "program of amusements"

Sales Tax (Exemptions and Classifications) Act 1992 (Cth), Item 100(2)(b) FOXTEL MANAGEMENT PTY LIMITED v COMMISSIONER OF TAXATION N 1408 OF 1999 LEHANE J 11 AUGUST 2000 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1408 OF 1999

BETWEEN: FOXTEL MANAGEMENT PTY LIMITED

(ACN 068 671 938)

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: LEHANE J

DATE OF ORDER: 11 AUGUST 2000

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The applicant file and serve, not later than 18 August 2000, short minutes of orders appropriate to give effect to these reasons.

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 1408 OF 1999

BETWEEN: FOXTEL MANAGEMENT PTY LIMITED

(ACN 068 671 938)

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: LEHANE J

DATE: 11 AUGUST 2000

PLACE: SYDNEY

REASONS FOR JUDGMENT 1 By an application under s 39B of the Judiciary Act 1903 (Cth) the applicant, Foxtel Management, seeks three declarations, as follows: "1. A declaration that Item 100 of the Sales Tax (Exemptions and Classifications) Act 1992 applies to 'FOXTEL: The Magazine'. 2. A declaration that the purchase by the Applicant of 'FOXTEL: The Magazine' from Wilke & Company Pty Limited was at all material times exempt from sales tax by operation of section 24 of the Sales Tax Assessment Act 1992 and Item 100 of the Sales Tax (Exemptions and Classifications) Act 1992. 3. A declaration that the purchase by the Applicant of copies of the August 1999 edition of 'FOXTEL: the Magazine' from Wilke & Company Pty Limited pursuant to an invoice dated 31 July 1999 was exempt from sales tax by operation of section 24 of the Sales Tax Assessment Act 1992 and Item 100 of the Sales Tax (Exemptions and Classifications) Act 1992." 2 The Commissioner contends that Foxtel Management is not entitled to any of those declarations and, particularly, that Item 100 of the Sales Tax (Exemptions and Classifications) Act 1992 (Cth) (the Exemptions Act) does not apply to "FOXTEL: The Magazine" (I shall refer to that publication as the Magazine).