Avon Products Pty Limited v Commissioner of Taxation

Taxation and Revenue – Sales tax - Credit for sales tax overpaid - Passing on - CR1 in Table 3 of Schedule 1 to the Sales Tax Assessment Act 1992 (Cth) - Taxpayer did not change its pricing policy when it learned a lower rate of tax applied - Burden of proof upon taxpayer to establish it has not passed on the overpayment - Whether taxpayer satisfied onus of proof - Whether an overpayment of sales tax is passed on only if the price is increased by the amount of the tax overpaid.

Words and phrases – "passing on".

Sales Tax Assessment Act 1992 (Cth) – Pt 4, Sched 1, Table 3 CR1.

Taxation Administration Act 1953 (Cth) – Pt IVC, s 14ZZO.