Distribution Group Limited v Commissioner of Taxation [2003] FCA 202

FEDERAL COURT OF AUSTRALIA

Distribution Group Limited v Commissioner of Taxation [2003] FCA 202 TAXATION – sales tax – appeal to set aside decision of Commissioner of Taxation disallowing objection to assessment of sales tax – assessment of Category 5e Local Area Network cable under Sales Tax Assessment Act 1992 (Cth) – whether cable exempt from sales tax under item 43 of Schedule 1 of Sales Tax (Exemptions and Classifications) Act 1992 (Cth) – statutory context of item 43 – whether cable a "fixed electrical installation" for purposes of item 43(1) – whether cable "ordinarily used in the provision of telecommunications … services" for the purposes of item 43(4) – meaning of "in consumers' premises" for purposes of item 43(1).

Sales Tax Assessment Act 1992(Cth): s 24 Sales Tax (Exemptions and Classifications) Act 1992(Cth): Sch 1, item 43

Barry R Liggins Pty Ltd v Comptroller‑General of Customs (1991) 32 FCR 112, referred to Dietheln Manufacturing Pty Ltd v Federal Commissioner of Taxation (1993) 44 FCR 450, referred to GKN Australia Ltd v Federal Commissioner of Taxation (1994) 28 ATR 321, referred to Telstra Corporation Ltd v Federal Commissioner of Taxation (1996) 68 FCR 566, considered CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384, followed Fox v Commissioner for Superannuation (No 2) (1999) 88 FCR 416, followed Optus Vision Pty Ltd v Commissioner of Taxation [2001] ATC 4,248, considered THE DISTRIBUTION GROUP LIMITED v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 289 of 2001 GOLDBERG J 17 MARCH 2003 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 289 of 2001

BETWEEN: THE DISTRIBUTION GROUP LIMITED

Applicant

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent