NSW Caselaw
New South Wales Supreme Court
Australian Fencing Hire v Chief Commissioner of State Revenue [2005] NSWSC 1286 CITATION : This decision has been amended. Please see the end of the judgment for a list of the amendments.
HEARING DATE(S) : 6/12/05
JUDGMENT DATE : 16 December 2005
JUDGMENT OF : Gzell J
DECISION : Matter remitted to Chief Commissioner for determination in accordance with decision. Chief Commissioner ordered to pay manufacturer's costs.
CATCHWORDS : TAXES AND DUTIES - Stamp Duties - Hire duty - Master Licence agreement under which manufacturer appoints another company to exploit its products by hiring them to the public and grants possession while retaining title - Other company registered as a commerical hire business paying duty monthly - "Hire of goods" defined as arrangement under which goods are or may be used at any time by a person other than the person hiring out the goods - Whether manufacturer hires its products to the other company - Whether the other company an agent - Whether the manufacturer but not the other company carries on the commercial hire business - Whether interest and penalties should be remitted
Duties Act 1997 Taxation Administration Act 1996 LEGISLATION CITED : Corporations Act 2001 (Cth) Corporations Law (Cth)
Scott v Davis (2000) 204 CLR 333 Arbuckle Smith & Co Ltd v Greenock Corporation [1960] AC 813 Government Insurance Office of NSW v R J Green & Lloyd Pty Ltd (1965-1966) 114 CLR 437 Ryde Municipal Council v Macquarie University (1978) 139 CLR 633 Federal Commissioner of Taxation v Tourapark Pty Ltd (1982) 149 CLR 176 Deputy Commissioner of Taxation v Stewart (1983-1984) 154 CLR 385 Australian Guarantee Corporation Ltd v Ross [1983] 2 VR 319 at 329 CASES CITED : Cyclone Scaffolding Pty Ltd v Commissioner of Stamp Duties (Qld) 84 ATC 4812 David Securities Pty Ltd v Commonwealth Bank of Australia (1991-1992)175 CLR 353 Markesinis and Munday, An Outline of the Law of Agency, 2nd ed, Butterworths, London, 1986 Palmer, Bailment, 2nd ed, The Law Book Co Ltd, Sydney, 1991 The Province of the Law of Tort, Cambridge University Press, London, 1931 Paton, Bailment in the Common Law, Stevens & Sons, London, 1952 Holmes, The Common Law, McMillan & Co, London, 1882 Bowstead and Reynolds on Agency, 17th ed, Sweet & Maxwell, London, 2001
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