ACP Publishing Pty Ltd v Commissioner of Taxation [2004] FCA 874

FEDERAL COURT OF AUSTRALIA

ACP Publishing Pty Ltd v Commissioner of Taxation [2004] FCA 874 TAXATION – goods and services tax – whether supply "tax-free" pursuant to s 13 of A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) – whether agreement identified a supply and identified a way of working out the consideration in money – whether supply must be made pursuant to the agreement and pursuant to a legal obligation imposed by the agreement – whether price may be determined after Royal Assent to A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) WORDS AND PHRASES – 'identifies a supply', 'identifies the consideration in money, or a way of working out the consideration in money' A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 9-5, 9-30, 11-1, 11-5, 29-70 A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth) s 13 Braham v Walker (1961) 104 CLR 366 referred to Elmslie v Commissioner of Taxation (1973) 46 FCR 576 distinguished Commissioner of Taxation v Sara Lee Household & Body Care (Australia) Pty Ltd (2000) 201 CLR 520 distinguished Godecke v Kirwan (1973) 129 CLR 629 applied Powell v Jones [1968] SASR 394 referred to ACP PUBLISHING PTY LIMITED v FEDERAL COMMISSIONER OF TAXATION Q 205 OF 2003 DOWSETT J 7 JULY 2004 BRISBANE

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 205 OF 2003

BETWEEN: ACP PUBLISHING PTY LIMITED

APPLICANT

AND: FEDERAL COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: DOWSETT J

DATE OF ORDER: 7 JULY 2004

WHERE MADE: BRISBANE

THE COURT ORDERS THAT: 1. The appeal be dismissed. 2. The applicant pay the respondent's costs of the appeal. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA