Secretary to the Department of Transport (Victoria) v Commissioner of Taxation [2009] FCA 1209

FEDERAL COURT OF AUSTRALIA

Secretary to the Department of Transport (Victoria) v Commissioner of Taxation [2009] FCA 1209

TAXATION – Goods and Services Tax – transport of disabled passenger via taxi-cab –characterisation of "taxable supply" and "acquisition" A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 7-10, 9-5, 9-10, 9-15, 9-20, 9-40, 11-1, 11-5, 11-10, 11-15, 11-20, 184-1, sub-div 40-A, Div 78, Div 111 Transport Act 1983 (Vic) ss 2(1), 4(2)(a), 86, 87, 88, 90, 139, 140, 143, 143A, 144, 158, Div 5, Pt VI Ashfield District Council v Customs and Excise Commissioners [2001] STC 1706 Australian Woollen Mills Pty Ltd v Commonwealth (1954) 92 CLR 424 Auto Lease Holland BV v Bundesamt fur Finanzen (C-185/01) [2003] ECR I-1317 Banks v Transport Regulation Board (Victoria) (1968) 119 CLR 222 Beynon and Partners v Customs and Excise Commissioners [2005] 1 WLR 86 Brady King Pty Ltd v Federal Commissioner of Taxation (2008) 168 FCR 558 Carlill v Carbolic Smoke Ball Co [1893] 1 QB 256 CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 Commonwealth v SCI Operations Pty Ltd (1998) 192 CLR 285 Customs and Excise Commissioners v Plantiflor Ltd [2002] 1 WLR 2287 Customs and Excise Commissioners v Redrow Group plc [1999] 1 WLR 408 Deputy Commissioner of Taxation v Broadbeach Properties Pty Ltd (2008) 248 ALR 693 Federal Commissioner of Taxation v Reliance Carpet Co Pty Ltd (2008) 236 CLR 342 Gippsreal Ltd v Registrar of Titles (2007) 20 VR 157 G.P. International Pipecoaters Pty Ltd v Federal Commissioner of Taxation (1990) 170 CLR 124 Hollis v Vabu Pty Ltd (2001) 207 CLR 21 HP Mercantile Pty Ltd v Commissioner of Taxation (2005) 143 FCR 553 Malika Holdings Pty Ltd v Stretton (2001) 204 CLR 290 Mallinson v Scottish Australian Investment Co Ltd (1920) 28 CLR 66 Pape v Commissioner of Taxation (2009) 257 ALR 1 Saga Holidays Ltd v Commissioner of Taxation (2006) 156 FCR 256 Scott v Federal Commissioner of Taxation (1966) 117 CLR 514 Sterling Guardian Pty Ltd v Commissioner of Taxation (2005) 220 ALR 550 Sterling Guardian Pty Ltd v Commissioner of Taxation (2006) 149 FCR 255 Stevens v Brodribb Sawmilling Co Pty Ltd 160 CLR 16 Travelex Ltd v Commissioner of Taxation [2009] FCAFC 133 TT-Line Company Pty Ltd v Commissioner of Taxation [2009] FCA 658 Westley Nominees Pty Ltd v Coles Supermarkets Australia Pty Ltd (2006) 152 FCR 461 Edmonds J, Recourse to foreign authority in deciding Australian tax cases (2007) 36 AT Rev 5 Gleeson CJ, The meaning of legislation: Context, purpose and respect for fundamental rights (2009) 20 PLR26 Lindgren J, The Courts' role in statutory interpretation: the relevance of overseas case law to Australia's GST, speech delivered at the 2009 National GST Intensive Conference, Melbourne, 3-4 September, 2009