Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Dreamtech International Pty Ltd v Commissioner of Taxation [2010] FCA 109 Citation: Dreamtech International Pty Ltd v Commission of Taxation [2010] FCA 109
Appeal from: Dreamtech International Pty Ltd v Commissioner of Taxation [2009] AATA 365
Parties: DREAMTECH INTERNATIONAL PTY LTD v COMMISSIONER OF TAXATION
File number(s): VID 423 of 2009
Judge: KENNY J
Date of judgment: 22 February 2010
Corrigenda: 22 March 2010 23 February 2010
Catchwords: TAXATION – whether stretched Hummer a 'car' within s 27-1 of A New Tax System (Luxury Car Tax) Act 1999 (Cth) and therefore subject to luxury car tax – appeal dismissed
Legislation: A New Tax System (Luxury Car Tax) Act 1999 (Cth) ss 7-5, 7-10, 25-1, 27-1
Cases cited: Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Sharp Corporation of Australia Pty Ltd v Collector of Customs (1995) 59 FCR 6 Hope v Bathurst City Council (1980) 144 CLR 1 Price Street Professional Centre Pty Ltd v Commissioner of Taxation (2007) 243 ALR 728 Ergon Energy Corporation Ltd v Commissioner of Taxation (2006) 153 FRC 551
Date of hearing: 1 December 2009
Place: Melbourne
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 49
Counsel for the Applicant: Mr M Flynn
Solicitor for the Applicant: Madgwicks Lawyers
Counsel for the Respondent: Mr E Wheelan
Solicitor for the Respondent: Legal Services Branch, Australian Taxation Office
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