Australian Hospital Care (Latrobe) Pty Limited v Commissioner of Taxation [2000] FCA 1509

FEDERAL COURT OF AUSTRALIA

Australian Hospital Care (Latrobe) Pty Limited v The Commissioner of Taxation of the Commonwealth of Australia [2000] FCA 1509

SALES TAX – exemption in respect of goods for use by a public hospital – private companies owning and operating a hospital that provides public hospital services free of charge to the public – whether a "public hospital" – whether a special or the commonly understood meaning is to be given to the term "public hospital" – whether goods used at or for the purposes of a public hospital are goods for use "by" a public hospital

WORDS AND PHRASES – "public hospital"

Sales Tax (Exemptions and Classifications) Act 1992 Sch 1, Item 140(a) Sales Tax Assessment Act 1992 (Cth) s 5, 24 and 51

Dick Smith Electronics Pty Ltd v Federal Commissioner of Taxation (1997) ATR 346 - cited The Public Trustee v The Hospitals Commissioner of New South Wales (1939) 56 WN (NSW) 198 - cited Australian Council of Social Service Inc. v Commissioner of Pay-roll Tax (1985) 1 NSWLR 567 - cited Commissioner of Pay-roll Tax (Vic.) v Cairnmillar Institute (1990) 90 ATC 4752 - cited Girls' Public Day School Trust Ltd v Ereaut [1931] AC 12 - considered N.S.W. Associated Blue-Metal Quarries Ltd v Federal Commissioner of Taxation (1956) 94 CLR 509 – cited Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389 - considered Maunsell v Olins [1975] AC 373 - cited Telstra Corporation Ltd v Commissioner of Taxation (1996) 68 FCR 566 - cited O'Connell v The Council of the City of Greater Newcastle (1941) 41 SR (NSW) 190 - considered The Little Company of Mary (SA) Incorporated v The Commonwealth (1942) 66 CLR 368 – considered Commissioner of Taxation v Brambles Holdings Limited (1991) 28 FCR 451 - applied Otter Australia Pty Ltd v Commissioner of Taxation (1991) 28 FCR 477 - applied AUSTRALIAN HOSPITAL CARE (LATROBE) PTY LIMITED v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 736 of 1999 JUDGE: MERKEL J DATE: 3 NOVEMBER 2000 PLACE: MELBOURNE