Pantral Pty Limited v Commissioner of Taxation [2002] FCA 636

FEDERAL COURT OF AUSTRALIA

Pantral Pty Limited v Commissioner of Taxation [2002] FCA 636

SALES TAX – wholesale of motor vehicles – statutory agreement made between Commissioner and wholesalers for statutory rate – issue subsequently arose as to taxability of instruction manuals provided by manufacturers for no separately invoiced cost – AAT finding that two assessable dealings existed being one for vehicle and one for manual and wholesaler entitled to credit deemed price to be calculated for manuals from combined price for vehicles and manuals – single judge on appeal sets aside AAT decision – remits to AAT determination of entitlement if any to refund of overpaid tax – Commissioner and taxpayer appeal to Full Court – prior to hearing of appeal Commissioner offered to industry to maintain concessional rates on motor vehicles in return for sales tax on manuals – industry representatives supported Commissioner but wholesaler representing many dealers sought to enjoin Commissioner proceeding further with notice and deed of settlement giving effect to offer and in any event relying upon deed of settlement if executed – whether purposes of Commissioner unauthorised by Sales Tax legislation.

Sales Tax Assessment Act 1992 (Cth) ss 43, 76, 111 Administrative Appeals Tribunal Act 1975 (Cth) s 44 Federal Court of Australia Act 1976 (Cth) Part IVA Judiciary Act 1903 (Cth) subss 39B(1), 39(1A)(c) Income Tax Assessment Act 1936 (Cth) s 190(a) Sales Tax Assessment Act (No. 1) 1930 (Cth) Taxation Administration Act 1953 (Cth) Case 1/2001 (2001) ATC 101 referred to Federal Commissioner of Taxation v Pantral Pty Ltd (2001) ATC 4646 referred to Lighthouse Philatelics Pty Ltd v Commissioner of Taxation (1991) 32 FCR 148 referred to R v Commissioner of Taxation (WA); Ex parte Briggs (1986) 12 FCR 301 referred to Darrell Lea Chocolate Shops Pty Ltd v Commissioner of Taxation (1996) 72 FCR 175 referred to Industrial Equity Ltd v Deputy Commissioner of Taxation (1990) 170 CLR 649 applied Young v Commissioner of Taxation (2001) 61 ALD 173 referred to