Telstra Corporation Limited v Chief Commissioner of State Revenue [2004] NSWADT 189

Set aside by Appeal : Set Aside by Appeal 17/6/2005 - Telstra Corporation Limited v Chief Commissioner of State Revenue (RD) [2005] NSWADTAP 28

CITATION: Telstra Corporation Limited v Chief Commissioner of State Revenue [2004] NSWADT 189 DIVISION: Revenue Division APPLICANT PARTIES: Telstra Corporation Limited RESPONDENT Chief Commissioner of State Revenue FILE NUMBER: 046026 HEARING DATES: 28/05/2004 SUBMISSIONS CLOSED: 05/28/2004 DATE OF DECISION: 08/31/2004

BEFORE: Verick A - Judicial Member APPLICATION: Duties Act - duty on the hire of goods MATTER FOR DECISION: Principal matter Administrative Decisions Tribunal Act 1997 Duties Act 1997 LEGISLATION CITED : Stamp Duties Act 1920 Telecommunications (Consumer Protection and Service Standards) Act 1999 Telecommunications Act 1997 Bell v Federal Commissioner of Taxation (1953) 87 CLR 548 CIC Insurance Ltd Bankstown Football Club Ltd (1997) 187 CLR 384 Commissioner of Taxation v The Distribution Group Ltd 2003 ATC 4696 Director of Public Prosecutions v United Telecasters Sydney Ltd (1990) 168 CLR 594 Faywin Investments Pty Ltd (1990) 22 FCR 461 CASES CITED: FC of T v Murray (1998) 193 CLR 605 Fox v Commissioner for Superannuation (N02) (1999) 88 FCR 416 Jaques v The Federal Commissioner of Taxation (1924) 34 CLR 328 Jetmaster Fireplaces Pty Ltd v FC of T (1989) 89 ATC 4464 Newcastle City Council v GIO General Ltd (1997) 191 CLR 85 Newton v Federal Commissioner of Taxation [1958] AC 450 APPLICANT REPRESENTATION: M Richmond, barrister RESPONDENT H R Sorenson, barrister ORDERS: The objection decision under review is affirmed.