Softex Industries Pty Ltd ACN 010 152 913 v Commissioner of Taxation [2000] FCA 1693

FEDERAL COURT OF AUSTRALIA

Softex Industries Pty Ltd ACN 010 152 913 v Commissioner of Taxation [2000] FCA 1693

ADMINISTRATIVE LAW - appeal from Administrative Appeals Tribunal in respect of disallowance of claim for refund of sales tax on bales of paper feed purchased by applicant in its tissue making operation from vendors who made bales by collecting, cleaning, sorting and compacting waste paper into bales - refund of sales tax claimed on purchases pursuant to s 51 the Sales Tax Assessment Act 1992 (Cth) - whether vendors to applicant of the bales had manufactured the bales

Administrative Appeals Tribunal Act 1975 (Cth) s 44 Sales Tax Assessment Act 1992 (Cth) ss 11, 16, 51, 52

Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 referred to Collector of Customs v Agfa-Gevaert Ltd (1996) 186 CLR 389 referred to Sharp Corporation of Australia Pty Ltd v Collector of Customs (1995) 59 FCR 6 referred to The Commonwealth v Genex Corporation Pty Ltd (1992) 176 CLR 277 cited MP Metals Pty Ltd v Federal Commissioner of Taxation (1968) 117 CLR 631 discussed Federal Commissioner of Taxation v Jack Zinader Pty Ltd (1949) 78 CLR 336 referred to Commissioner of Taxation v Jax Tyres Pty Ltd (1984) 5 FCR 257 cited Ready Mixed Concrete (WA) Pty Ltd v Federal Commissioner of Taxation (1971) 71 ATC 4107 discussed Federal Commissioner of Taxation v Rochester (1934) 50 CLR 225 cited Secretary, Department of Social Security v Ekis (1998) 85 FCR 382 cited Adams v Federal Commissioner of Taxation (1948) 8 ATD 332 cited SOFTEX INDUSTRIES PTY LTD ACN 010 152 913 (formerly COSCO HOLDINGS PTY LTD) v COMMISSIONER OF TAXATION Q 7 OF 1999 DRUMMOND J 22 NOVEMBER 2000 BRISBANE

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 7 OF 1999

ON APPEAL FROM THE ADMINISTRATIVE APPEALS TRIBUNAL