Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Pontifex Jewellers (Wholesale) Pty Limited v Commissioner of Taxation [2000] FCA 1384
SALES TAX – effect of discounting of wholesale price of aged stock in the jewellery trade – wholesale transactions alleged to be non-arm's length – whether if it had been an arm's length transaction, the liability to tax would have been increased within the meaning of s 94 of the Sales Tax Assessment Act 1992 – meaning of the section.
Sales Tax Assessment Act 1992 (Cth), ss 16, 94 Pontifex Jewellers (Wholesale) Pty Ltd v F C of T (1999) 99 ATC 5324 Granby Pty Ltd v F C of T (1995) 95 ATC 4240 The Trustee for the Estate of the Late A W Furse No. 5 Will Trust v F C of T (1990) 91 ATC 4007 Copperart Pty Ltd v F C of T (1993) 93 ATC 4779 PONTIFEX JEWELLERS (WHOLESALE) PTY LIMITED & ANOR v COMMISSIONER OF TAXATION NG 516 of 1998 NG 517 of 1998 BURCHETT J 29 SEPTEMBER 2000 SYDNEY
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY NG 516 of 1998
BETWEEN: PONTIFEX JEWELLERS (WHOLESALE) PTY LIMITED
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: BURCHETT J
DATE OF ORDER: 29 SEPTEMBER 2000
WHERE MADE: SYDNEY
THE COURT ORDERS THAT: The applicant bring in on a date to be fixed, short minutes of orders appropriate to be made to reflect the reasons of the Court. 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 NG 517 of 1998
BETWEEN: SILROX PTY LIMITED
Applicant
AND: COMMISSIONER OF TAXATION
Respondent
JUDGE: BURCHETT J
DATE OF ORDER: 29 SEPTEMBER 2000
WHERE MADE: SYDNEY
THE COURT ORDERS THAT: The applicant bring in on a date to be fixed, short minutes of orders appropriate to be made to reflect the reasons of the Court. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
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