Wesfarmers Federation Insurance Ltd v Deputy Commissioner of Taxation [2003] FCA 119

FEDERAL COURT OF AUSTRALIA

Wesfarmers Federation Insurance Ltd v Deputy Commissioner of Taxation [2003] FCA 119 TAXATION – claim for refund of sales tax – whether applicant had borne tax within s 11(3) of the Sales Tax Assessment Act 1992 (Cth) – whether the goods were exempt from sales tax pursuant to Item 194 of Schedule 1 of the Sales Tax (Exemptions and Classifications) Act 1992 (Cth) – whether the Commissioner of Taxation has a discretion to allow a tax credit in circumstances which fall outside the grounds provided in Table 3 of Schedule 1 of the Sales Tax Assessment Act 1992

Administrative Appeals Tribunal Act 1975 (Cth) s 44 Sales Tax (Exemptions and Classifications) Act 1992 (Cth) Item 194 of Schedule 1 Sales Tax Assessment Act 1992 (Cth) ss 11(3), 24, 51, 59, Table 3 of Schedule 1 Taxation Administration Act 1953 (Cth) s 14ZZ Abebe v Commonwealth (1999) 197 CLR 510 cited TNT Skypak International (Australia) Pty Ltd v Federal Commissioner of Taxation (1988)82 ALR 175 cited Brown & Davis Ltd v Galbraith [1972] 1 WLR 997 cited Charnock v Liverpool Corporation [1968] 1 WLR 1498 cited National Bus Co Ltd v Federal Commissioner of Taxation (1998) 38 ATR 211 cited Otto Australia Pty Ltd v Commissioner of Taxation (1991) 28 FCR 477 cited Chippendale Printing Co Pty Ltd v Commissioner of Taxation (1996) 62 FCR 347 cited Giris Pty Ltdv Federal Commissioner of Taxation (1969) 119 CLR 365 cited

Sawer "The Separation of Powers in Australian Federalism" (1961) 35 ALJ 177 Jackman "Promissory Obligations in the Law of Restitution" (1995) 69 ALJ 614 WESFARMERS FEDERATION INSURANCE LTD v DEPUTY COMMISSIONER OF TAXATION W407 of 2001 LEE J 28 FEBRUARY 2003 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY W407 OF 2001

BETWEEN: WESFARMERS FEDERATION INSURANCE LTD