Commissioner of Taxation v Pantral Pty Ltd [2001] FCA 1513

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Pantral Pty Ltd [2001] FCA 1513

SALES TAX – taxpayer a wholesaler of new motor vehicles including accessories – "accessories" included instruction manuals associated with all sales – instruction manuals exempt from sales tax by reason of being "books" within exemption Item 100 in Schedule 1 to the Sales Tax (Exemptions and Classifications) Act 1992 (Cth) – vehicles sold for single composite price which includes the manuals – agreement between Commissioner of Taxation and representatives of, relevantly, taxpayer, under s 43 of Sales Tax Assessment Act 1992 (Cth) about calculating taxable value of, purportedly, "taxable dealings" – in so far as taxpayer's sales by wholesale included the instruction manuals, they were not taxable dealings – proper construction of agreement – whether agreement, properly construed, was authorised by s 43 and therefore prevailed over Act Sales Tax Assessment Act 1992 (Cth), ss 16, 34, 43, 44, 51, 95 Sales Tax (Exemptions and Classifications) Act 1992 (Cth), Schedule 1, Item 100

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v PANTRAL PTY LIMITED (ACN 002 793 348) N 13 OF 2001 LINDGREN J 26 OCTOBER 2001 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 13 OF 2001

ON APPEAL FROM THE TAXATION DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL CONSTITUTED BY THE HONOURABLE

MR R N J PURVIS QC, DEPUTY PRESIDENT

BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

APPLICANT

AND: PANTRAL PTY LIMITED (ACN 002 793 348)

RESPONDENT

JUDGE: LINDGREN J

DATE OF ORDER: 26 OCTOBER 2001

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The proceeding be stood over to 5 November 2001 at 9.30 am for the making of orders. 2. The parties supply to the Associate to Lindgren J by 2 November 2001 an agreed form of orders and, failing agreement, the forms of orders for which they respectively contend. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.