Clean Investments Pty Ltd v Commissioner of Taxation [2001] FCA 80

FEDERAL COURT OF AUSTRALIA

Clean Investments Pty Ltd v Commissioner of Taxation [2001] FCA 80 TAXES AND DUTIES – Sales tax – concessional rate of tax – "goods of a kind ordinarily used for household purposes" – coin-operated washing machines of a capacity apt for the washing of a household – whether must be ordinarily found within a household or its curtilage – whether must be of a kind used by one household rather than a succession of households – whether members of household must have an exclusive possessory or proprietary interest or right in relation to the machine. WORDS & PHRASES – "goods of a kind ordinarily used for household purposes" Sales Tax (Exemptions and Classifications) Act 1935 (Cth) Sched 3, Item 1(f) Sales Tax (Exemptions and Classifications) Act 1992 (Cth) Sched 2, Subitem 1(1)(i) Deputy Commissioner of Taxation (NSW) v Newbound & Co Pty Ltd (1952) 26 ALJ 386 applied Deputy Commissioner of Taxation v Stewart (1984) 154 CLR 385 discussed Commissioner of Taxation v Sherwood Overseas Pty Ltd (1985) 75 FLR 474 discussed Kentucky Fried Chicken Pty Ltd v Federal Commissioner of Taxation (1986) 17 ATR 1039 discussed Hygienic Lily Ltd v Deputy Commissioner of Taxation (1987) 13 FCR 396 discussed O R Cormack Pty Ltd v Federal Commissioner of Taxation (1992) 23 ATR 151 discussed Diethelm Manufacturing Pty Ltd v Commissioner of Taxation (1993) 44 FCR 450 applied Commissioner of Taxation v Chubb Australia Ltd (1995) 56 FCR 557 applied

CLEAN INVESTMENTS PTY LIMITED v COMMISSIONER OF TAXATION N 539 OF 2000 N 540 OF 2000 LEE, COOPER AND LINDGREN JJ 14 FEBRUARY 2001 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 539 OF 2000

ON APPEAL FROM A JUDGE OF THE FEDERAL COURT OF AUSTRALIA

BETWEEN: CLEAN INVESTMENTS PTY LIMITED

APPELLANT