Optus Vision Pty Ltd v Commissioner of Taxation [2001] FCA 346

FEDERAL COURT OF AUSTRALIA

Optus Vision Pty Ltd v Commissioner of Taxation [2001] FCA 346 SALES TAX – exemptions – fixed electrical installations – whether fibre optic cable "ordinary used as part of fixed electrical installations in consumers' premises" – whether exempt from Item 43 Sales Tax (Exemptions and Classifications) Act 1992 – meaning of "electricity" – intention of Parliament – relevance of Taxation Law Amendment Act (No.3) 1997 – relevance of s 12(2)(d) of Sales Tax (Exemptions and Classifications) Act 1992 WORDS & PHRASES – "electrical materials" – "fixed electrical installations" – "consumers' premises"

Sales Tax (Exemptions and Classifications) Act 1992 (Cth) s 24, Item 43 Taxation Law Amendment Act (No.3) 1997 (Cth) Federal Court of Australia Act 1976 (Cth) s 22

Telstra Corporation Ltd v The Commissioner of Taxation (1996) 68 FCR 566, distinguished Australian Provincial Assurance Co Ltd v Coroneo (1938) 38 SR (NSW) 700, followed Grain Elevators Board (Vic) v Shire of Dunmunkle (1946) 73 CLR 70, cited Kalwy v Department of Social Security (1992) 38 FCR 295 at 299, cited Clean Investments v Commissioner of Taxation (1999) 99 ATC 2371, cited OPTUS VISION PTY LTD & OPTUS NETWORKS PTY LTD v COMMISSIONER OF TAXATION

NG 510 OF 1998 EMMETT J 2 APRIL 2001 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 510 OF 1998

BETWEEN: OPTUS VISION PTY LIMITED

ACN 066 518 821

APPLICANT

AND: OPTUS NETWORKS PTY LTD

ACN 008 570 330

SECOND APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: EMMETT J

DATE OF ORDER: 2 APRIL 2001

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The application be dismissed with costs.

IN THE FEDERAL COURT OF AUSTRALIA