Gloria Jean's Coffees International Pty Ltd v Chief Commissioner of State Revenue [2008] NSWSC 1327

Reported Decision : 74 ATR 579 2008 ATC 20-079

New South Wales Supreme Court

CITATION : Gloria Jean's Coffees International Pty Ltd v Chief Commissioner of State Revenue [2008] NSWSC 1327

HEARING DATE(S) : 15/10/08, 16/10/08

JUDGMENT DATE : 12 December 2008

JURISDICTION : Equity Division

JUDGMENT OF : Barrett J

DECISION : Orders that defendant's determination of 22 February 2006 be set aside, that plaintiffs' objection to assessment be allowed and that assessment of duty be set aside.

CATCHWORDS : TAXES AND DUTIES - stamp duty - duty on agreement for sale or transfer of dutiable property - "business asset" - goodwill of business is "business asset" if sale of goods or services made to New South Wales customer of the business within preceding 12 months - identifying goodwill of business - identifying business - identifying customers - concept of sale of services where business is exploitation of intellectual property and rights under master franchise agreement - whether services provided - whether sale of services to customer - whether sale of goods to customer - where goods delivered - WORDS AND PHRASES - "services" - "sale of services" - "customer"

Constitution Act 1902, s 5 Duties Act 1997, ss 8(1), 9, 11(1)(g), 28(5)(a), 65(17), 224(2), 225(4), 251(1), 267(4), 274(1), 274(2) LEGISLATION CITED : Interpretation Act 1987, s 31(2) Sale of Goods Act 1923, s 6 Stamp Act 1850 (UK)

CATEGORY : Principal judgment

Commissioner of Revenue v Amiwoodbroke Inc 634 NW 2d 114 (1994) Commonwealth v Sterling Nicholas Duty Free Pty Ltd [1972] HCA 19; (1972) 126 CLR 297 Director-General Department of Community Services v MM [2003] NSWSC 1241; (2007) EOC 93-464 Employers Mutual Indemnity Association Ltd v Federal Commissioner of Taxation [1943] HCA 36; (1943) 68 CLR 165 Federal Commissioner of Taxation v Murry [1998] HCA 42; (1998) 193 CLR 605 Flocast Australia Pty Ltd v Purcell (No 3) [2000] FCA 1020; (2000) 176 ALR 354 Francis v NPD Property Development Pty Ltd [2004] QCA 343; [2005] 1 Qd R 240 CASES CITED : Hyde v Sullivan (1956) 56 SR (NSW) 113 IW v City of Perth [1997] HCA 30; (1997) 191 CLR 1 Jansz v GMB Imports Pty Ltd [1979] VR 581 Johnson v Commissioner of Stamp Duties [1956] AC 331 Lambert v Rowe [1914] 1 KB 38 Potter v Commissioners of Inland Revenue (1854) 10 Ex 147; 156 ER 392 Re Dingjan; ex parte Wagner [1995] HCA 16, (1995) 183 CLR 323 The Clarkson Co Ltd v ACE Lumber Ltd [1963] SCR 110 Xerox of Canada Ltd v Regional Assessment Commissioner [1981] 2 RCS 137