NSW Caselaw
Reported Decision : 65 ATR 309
New South Wales Court of Appeal
CITATION: Chief Commissioner of State Revenue v. Telstra Corporation Limited [2006] NSWCA 370
HEARING DATE(S): 8 December 2006
JUDGMENT DATE: 20 December 2006
JUDGMENT OF: Hodgson JA at 1; McColl JA at 36; Bryson JA at 37
DECISION: Appeal dismissed with costs.
CATCHWORDS: TAXES AND DUTIES - STATUTES - Duty on hire of goods - Exemption in relation to goods provided solely to enable the contractual provision of a service - Hire by Telstra of telephone handsets - Whether to enable contractual provision of a service - Whether solely to enable such provision.
Commissioner of Taxation v. Distribution Group Ltd. [2003] FCAFC 182, (2003) 130 FCR 517 CASES CITED: Distribution Group Ltd. v. Commissioner of Taxation [2003] FCA 202, (2003) 52 ATR 426 Dranichnikov v. Minister for Immigration & Multi-Cultural Affairs [2003] HCA 26, (2003) 197 ALR 389
PARTIES: Chief Commissioner of State Revenue - appellant Telstra Corporation Limited - respondent
FILE NUMBER(S): CA 40165/06
COUNSEL: Mr. N.J. Williams SC with Mr. H.R. Sorenson for the appellant Mr. M. Richmond for the respondent
SOLICITORS: I.V. Knight, Crown Solicitor for appellant Mallesons Stephen Jaques, Sydney for respondent
LOWER COURT JURISDICTION: Administrative Decisions Tribunal of NSW
LOWER COURT FILE NUMBER(S): 49041
LOWER COURT JUDICIAL OFFICER: Appeal Panel
LOWER COURT DATE OF DECISION: 7 March 2006
IN THE SUPREME COURT OF NEW SOUTH WALES COURT OF APPEAL CA 40165/06 ADT Appeal Panel 49041
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