Federal Court of Australia
Federal Court of Australia
Simplot Australia Pty Limited v Commissioner of Taxation [2023] FCA 1115 File number(s): VID 59 of 2022
Judgment of: HESPE J
Date of judgment: 22 September 2023
Catchwords: TAXATION – goods and services tax – exemption – whether certain frozen food supplied and imported by the applicant was "of a kind" "marketed as a prepared meal"
Legislation: A New Tax System (Goods and Services Tax) Act 1999 (Cth) ss 13-10, 38-2, 38-3, 38-4, Schedule 1 Evidence Act 1995 (Cth) s 79
Cases cited: Cascade Brewery v Commissioner of Taxation [2006] FCA 821; (2006) 153 FCR 11 Clean Investments Pty Ltd v Commissioner of Taxation [2001] FCA 80; (2001) 105 FCR 248 Dasreef Pty Ltd v Hawchar [2011] HCA 21; (2011) 243 CLR 588 JMB Beverages Pty Ltd v Federal Commissioner of Taxation [2009] FCA 668; (2009) 73 ATR 191 Lansell House Pty Ltd v Commissioner of Taxation [2011] FCAFC 6; (2011) 190 FCR 354 Lansell House Pty Ltd v Federal Commissioner of Taxation [2010] FCA 329; (2010) 76 ATR 19 MacKiewicz v KAL Holdings Pty Ltd [1999] WASCA 84 Miller v MacKnight [1945] J.C. 107 Mills v O'Donoghue (1908) 10 WAR 81 Olive v Carroll [1941] VLR 37 Stevens v Kabushiki Kaisha Sony Computer Entertainment [2005] HCA 58; (2005) 224 CLR 193 Taxation, Commissioner of (Cth) v Chubb Australia Ltd (1995) 56 FCR 557 Uber BV v Federal Commissioner of Taxation [2017] FCA 110; (2017) 247 FCR 462
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