Cascade Brewery Company Pty Limited v Commissioner of Taxation [2006] FCA 821

FEDERAL COURT OF AUSTRALIA

Cascade Brewery Company Pty Limited v Commissioner of Taxation [2006] FCA 821 TAXATION – Goods and Services Tax – exemption – food – beverages or ingredients of beverages of a kind marketed principally at infants – applicant seeks declaration that product comes within exemption WORDS AND PHRASES – "infants" – "marketed" – "of a kind" – "principally" Held: the applicant's product does not come within the exemption

A New Tax System (Goods and Services Tax) Act 1999 Sch 2, cl 1, item 13 Commissioner of Taxation v Chubb Australia Ltd (1995) 56 FCR 557 cited Clean Investments Pty Ltd v Commissioner of Taxation (2001) 105 FCR 248 considered Air International Pty Ltd v Chief Executive Officer of Customs (2002) 121 FCR 149 considered Hygienic Lily Ltd v Commissioner of Taxation (1987) 13 FCR 396 considered Customs and Excise Commissioners v Mechanical Services (Trailer Engineers) Ltd [1979] 1 WLR 305 considered Telstra Corporation Ltd v Commissioner of Taxation (1996) 68 FCR 566 applied Diethelm Manufacturing Pty Ltd v Commissioner of Taxation (1993) 44 FCR 450 cited IGY Manufacturing Pty Ltd v Commissioner of Taxation (1999) 42 ATR 544 cited Totalizator Agency Board v Commissioner of Taxation (1996) 69 FCR 311 considered

CASCADE BREWERY COMPANY PTY LIMITED and FOSTER'S GROUP LIMITED v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA VID 409 OF 2002 SUNDBERG J 30 JUNE 2006 MELBOURNE IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY VID 409 OF 2002

BETWEEN: CASCADE BREWERY COMPANY PTY LIMITED

(ACN 058 152 195)

First Applicant

FOSTER'S GROUP LIMITED

(ACN 007 620 886)

Second Applicant

AND: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: SUNDBERG J