Steel City Wholesale Pty Limited v Commissioner of Taxation [2003] FCA 441

FEDERAL COURT OF AUSTRALIA

Steel City Wholesale Pty Limited v Commissioner of Taxation [2003] FCA 441

SALES TAX – monthly refunds sought over time upon footing of quotes by purchasers of sales tax numbers – allegation by Australian Taxation Office that sales made to buyers different to purported quoters of sales tax number – signed statements made to Australian Taxation Office admitted as evidence of allegation – testimony adduced by Australian Taxation Office from purported quoters inconsistent with taxpayer's evidence – nature of burden of proof on taxpayer.

Evidence Act 1995 (Cth) ss 63, 64, 67, 68, 135 and 136 Evidence Regulations (Reg 5) Corporations Law (NSW) s 289 Tax Administration Act 1953 (Cth) ss 14ZZO and 14ZZP Sales Tax Assessment Act 1992 (Cth) ss 27, 56, 76, 89, Credit Grounds CR2A and 8 Tsang Chi Ming v Uvanna Pty Ltd (t/as North West Immigration Service) (1996) 140 ALR 273 cited Vale Press Pty Ltd v Federal Commissioner of Taxation (1994) 124 ALR 210 referred to Raphaele v Deputy Commissioner of Taxation (1994-1995) 29 ATR 390 applied Deputy Commissioner of Taxation v Raphaele (1995-1996) 31 ATR 275 applied Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 applied Pascoe v Commissioner of Taxation (1956-1957) 30 ALJ 402 cited STEEL CITY WHOLESALE PTY LIMITED v COMMISSIONER OF TAXATION N 1331 & N 1332 OF 2000

CONTI J 12 MAY 2003 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY N 1331 & N 1332 OF 2000

BETWEEN: STEEL CITY WHOLESALE PTY LIMITED

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: CONTI J

DATE OF ORDER: 12 MAY 2003

WHERE MADE: SYDNEY

INDEX OF JUDGMENT Pages Paragraphs Headings

1-9 1-12 The context to the dispute

9-11 13-14 The case propounded by the Commissioner