Frame Set & Match Pty Limited v Commissioner of Taxation [2000] FCA 1168

FEDERAL COURT OF AUSTRALIA

Frame Set & Match Pty Limited v Commissioner of Taxation [2000] FCA 1168 TAXATION – Sales tax – application for sales tax exemption under Sales Tax (Exemptions and Classifications) Act 1992 (Cth) – classification of telecine machine – whether telecine machine was used mainly for processing negatives produced on cinematograph film – procedure of processing negatives produced on cinematograph film. Sales Tax Assessment Act 1992 (Cth): s 77 Sales Tax (Exemptions and Classifications) Act 1992 (Cth): Item 26(1) FRAME SET & MATCH PTY LIMITED v COMMISSIONER OF TAXATION N 438 of 2000 WILCOX, R D NICHOLSON & GOLDBERG JJ 23 AUGUST 2000 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 438 of 2000

ON APPEAL FROM BEAUMONT J

BETWEEN: FRAME SET & MATCH PTY LIMITED

Appellant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: WILCOX, R D NICHOLSON &GOLDBERG JJ

DATE OF ORDER: 23 AUGUST 2000

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The appeal be allowed. 2. The order of Beaumont J on 13 April 2000 dismissing the appellant's application with costs be set aside. 3. The decision of the respondent disallowing the appellant's objection on 4 September 1998 against its assessment to sales tax be set aside. 4. The appellant's said objection be allowed. 5. The respondent pay the appellant's costs of the appeal and the proceeding before Beaumont J. 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 438 of 2000

ON APPEAL FROM BEAUMONT J

BETWEEN: FRAME SET & MATCH PTY LIMITED

Appellant

AND: COMMISSIONER OF TAXATION

Respondent

JUDGE: WILCOX, R D NICHOLSON & GOLDBERG JJ