Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Distribution Group Pty Ltd v Commissioner of Taxation [2003] FCA 252 TAXATION – sales tax – whether a device that transforms 240 volt electrical current to 12 volt electrical current for use in connection with a halogen light is an adaptor – whether the device is part of fixed electrical installations in consumers' premises or is used in connection with such installations. Sales Tax (Exemptions and Classifications) Act 1992 (Cth) Item 43 of Sch 1 Sales Tax Assessment Act 1992 (Cth) s 24(a) Dick Smith Electronics Pty Limited v Federal Commissioner of Taxation 97 ATC 5089 - applied Telstra Corporation Limited v Commissioner of Taxation (1996) 68 FCR 566 - considered THE DISTRIBUTION GROUP PTY LTD (ACN 000 091 930) AS TRUSTEE OF THE DISTRIBUTION TRUST v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V171 OF 2002 MERKEL J 26 MARCH 2003 MELBOURNE
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY V171 OF 2002
BETWEEN: THE DISTRIBUTION GROUP PTY LTD (ACN 000 091 930) AS TRUSTEE OF THE DISTRIBUTION TRUST
APPLICANT
AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
RESPONDENT
JUDGE: MERKEL J
DATE OF ORDER: 26 MARCH 2003
WHERE MADE: MELBOURNE
THE COURT DECLARES THAT the ATCO safety isolating transformer TM50A-2 is an adaptor within the meaning of subitem 43(3)(a) of Sch 1 to the Sales Tax (Exemptions and Classifications) Act 1992 (Cth). AND ORDERS that the respondent pay the applicant's costs of and incidental to the proceeding. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY V171 OF 2002
BETWEEN: THE DISTRIBUTION GROUP PTY LTD (ACN 000 091 930) AS TRUSTEE OF THE DISTRIBUTION TRUST
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