Lindsay Transport Pty Ltd v Commissioner of Taxation [2006] FCA 822

FEDERAL COURT OF AUSTRALIA

Lindsay Transport Pty Ltd v Commissioner of Taxation [2006] FCA 822

SALES TAX – whether qualification for exemption on acquisition of three connected goods in operation in unison for purpose of refrigeration in course of transport by road by way of towage by prime mover – whether used mainly in carryingout manufacture-related activity – whether manufacture-related activity mainly carried out – whether exemption as general purpose road vehicle – interpretation of statutory sales tax exemption and classification provisions

Sales Tax Assessment Act 1992 (Cth) ss 4 (definition of manufacture), 51 and 83, credit ground 2A of Table 3 Sales Tax (Exemptions and Classifications) Act 1992 (Cth) ss 3 (definitions), 4, 5, 9, 12 and 13; Items 2, 18, 36 and 38 of Schedule 1; Explanatory Memorandum Acts Interpretation Act 1901 (Cth) s 15AD

State Electricity Commission of Victoria v Commissioner of Taxation (1999) 96 FCR 22 cited Commissioner of Taxation v Reynolds Australia Alumina Ltd (1986) 18 FCR 29 cited Commissioner of Taxation v Sherwood Overseas Pty Ltd (1985) 75 FLR 474 cited Federal Commissioner of Taxation v Kentucky Fried Chicken Pty Ltd (1988) 12 NSWLR 643 cited Dick Smith Electronics Pty Ltd v Federal Commissioner of Taxation 97 ATC 5089 considered Downland Publications Ltd v Deputy Commissioner of Taxation (1983) 57 ALJR 286 cited Rotary Offset Press Pty Ltd v Deputy Federal Commissioner of Taxation (1972) 46 ALJR 609 cited ICI Australia Operations Pty Ltd v Deputy Commissioner of Taxation (1987) 87 ATC 5110 cited Davis v Deputy Federal Commissioner of Taxation 2000 ATC 4201 referred to Holland v Jones (1917) 23 CLR 149 cited Woods v Multi-Sport Holdings Pty Limited (2002) 208 CLR 460 cited Federal Commissioner of Taxation v Hamersley Iron Pty Ltd (1981) 33 ALR 251 cited Federal Commissioner of Taxation v Hamersley Iron Pty Ltd (Full Court) (1981) 37 ALR 595 considered Davies Coop and Company Limited v Federal Commissioner of Taxation (1948) 77 CLR 299 considered Deputy Commissioner of Taxation v Australian Safeway Stores Pty Ltd 85 ATC 4276 distinguished ICI Chemicals & Polymers Ltd v The Lubrizol Corporation Inc (2000) 106 FCR 214 cited The Queensland Cement and Lime Co Ltd v Deputy Federal Commissioner of Taxation (1986)86 ATC 4771 considered