NSW Caselaw
Reported Decision : 65 ATR 391 210 FLR 202
New South Wales Supreme Court
CITATION : P & N Beverages Australia v Federal Commissioner of Taxation [2007] NSWSC 338
HEARING DATE(S) : 10/04/07
JUDGMENT DATE : 18 April 2007
JUDGMENT OF : Gzell J
DECISION : Judgment for the Commissioner with costs.
CATCHWORDS : TAXES AND DUTIES - Goods and Services Tax - Supplies of fruit drinks are GST-free if, in terms of item 11 in the table to cl 1 in Sch 2 of A New Tax System (Goods and Services Tax) Act 1999 (Cth) they are non-alcoholic carbonated beverages that consist wholly of juices of fruits - the fruit drinks supplied by the plaintiff contained 1% to 2% of non-fruit based additives - the Foods Standards Code allowed fruit juices to be produced with specified maximum amounts of additives - the fruit drinks complied with the Foods Standards Code - "Juices of fruits" had no trade meaning - "Fruit Juice" had a trade meaning as produced in accordance with the Foods Standards Code - Whether "juices of fruits" and "fruit juice" synonymous - Whether the legislature had adopted a trade meaning of "fruit juice" under the Foods Standards Code
A New Tax System (Goods and Services Tax) Act 1999 (Cth) LEGISLATION CITED : Food Act 2003 Food Standards Australia New Zealand Act 1991 (Cth) Sales Tax Exemptions Act 1935 (Cth)
CIC Insurance Ltd v Bankstown Football Club Ltd (1995-1997) 187 CLR 384 Saga Holidays Ltd v Commissioner of Taxation (2005) 149 FCR 41 Saga Holidays Ltd v Commissioner of Taxation [2006] FCAFC 191 Woolworths Ltd v Federal Commissioner of Taxation 99 ATC 4187 Telstra Corporation Ltd v Commissioner of Taxation (1996) 68 FCR 566 Totalizator Agency Board v Federal Commissioner of Taxation (1996) 139 ALR 644 at 654-655 CASES CITED : Diethelm Manufacturing Pty Ltd v Commissioner of Taxation (1993) 44 FCR 450 Pepsi Seven-Up Bottlers Perth Pty Ltd v Federal Commissioner of Taxation (1995) 132 ALR 632 Collector of Customs v Agfa-Gevaert Ltd (1995-1996) 186 CLR 389 Herbert Adams Pty Ltd v Federal Commissioner of Taxation (1932) 47 CLR 222 at 227 Minister of State for Resources v Dover Fisheries Pty Ltd (1993) 43 FCR 565 Federal Commissioner of Taxation v F H Faulding & Co Ltd (1950) 83 CLR 594 Cascade Brewery Co Pty Ltd v Commissioner of Taxation (2006) 153 FCR 11 Zeroz Pty Ltd v Deputy Commissioner of Taxation 97 ATC 4277
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