Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Softex Industries Pty Ltd (formerly Cosco Holdings Pty Ltd) [2001] FCA 397
SALES TAX – application for refund of sales tax allegedly paid in respect of bales of waste paper – appeal from a decision of the Administrative Appeals Tribunal – whether bales of paper had been "manufactured" – ordinary meaning of term – extended definition of term to include combining of parts to form an article commercially distinct – meaning of "combine" – meaning of "commercially distinct" – whether AAT made an error of law – whether the purchaser of the bales of waste paper had "borne tax" under subs 11(3) of the Sales Tax Assessment Act 1992 (Cth)
WORDS AND PHRASES – "article", "Australian-used goods", "manufacture", "combine", "commercially distinct"
Administrative Appeals Tribunal Act 1975 (Cth) s 44 Sales Tax Assessment Act 1992(Cth) s 5, s 16, s 11 (3), Schedule 1 CR6, AD1a
McNicol v Pinch [1906] 2 KB 352 referred to WEA Records Pty Ltd v Federal Commissioner Of Taxation (1990) 21 ATR 799 cited Commonwealth v Genex Corporation Pty Ltd (1992) 176 CLR 277 cited M P Metals Pty Ltd v Federal Commissioner of Taxation (1968) 117 CLR 631 referred to In re Searls Ltd (1932) 33 SR (NSW) 7 referred to Federal Commissioner of Taxation v Jack Zinader Pty Ltd (1949) 78 CLR 336 referred to Hudson Bay Co v Thompson [1960] AC 926 referred to Carfax Waste Paper Co Ltd v Minister of Labour [1968] 1 WLR 1166 referred to Minister of Labour v Wandex Plastics Ltd (1968) 4 KIR 256 referred to Commissioner of Taxation v Jax Tyres Pty Ltd (1984) 5 FCR 257 applied Irving v Munro & Sons Ltd (1931) 46 CLR 279 referred to Kuswardana v Minister for Immigration and Ethnic Affairs (1981) 35 ALR 186 cited Tefonu Pty Ltd v Insurance and Superannuation Commissioner (1993) 44 FCR 361 cited Federal Commissioner of Taxation v Glennan (1999) 90 FCR 538 referred to COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v SOFTEX INDUSTRIES PTY LTD (ACN 010 152 913 FORMERLY COSCO HOLDINGS PTY LTD) Q 162 OF 2000 RYAN, DOWSETT & HELY JJ 11 APRIL 2001 BRISBANE
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