Tanu Pty Ltd v Commissioner of Taxation [1999] FCA 8

FEDERAL COURT OF AUSTRALIA

Tanu Pty Ltd v Commissioner of Taxation [1999] FCA 8 SALES TAX – composite contract for development by taxpayer of customer's exposed films and making of prints for a global price – prints and negatives delivered to customer - whether sales tax payable only as on a retail sale of prints by reference to a notional wholesale selling price reflecting the developing as well as the printing, or whether liability attached at the time of delivery of the negatives and prints both by reference to a charge for developing the negatives ascertained by apportioning the global price, and to a notional wholesale selling price of the prints – if the latter, whether credit available on basis that the negatives are to be treated as input goods and the prints as output goods, the former being a "sufficient link" with the latter as required by s 52 of the Sales Tax Assessment Act 1992 (Cth).

WORDS AND PHRASES - "manufacture"

Sales Tax Assessment Act 1992 (Cth), ss 5 ("manufacture"), 16, 22, 52, 95, Table 1 items AD2a, AD4A, Table 3 item CR6 Sales Tax Assessment Act (No 1) 1930 (Cth), ss 3(5), 3(6), 17A Deputy Federal Commissioner of Taxation (SA) v Ellis & Clarke Ltd (1934) 52 CLR 85, cited Pacific Film Laboratories Pty Ltd v Federal Commissioner of Taxation (1970) 121 CLR 154, cited Genex Corporation Pty Ltd v Commonwealth of Australia (1991) 30 FCR 193, cited Commonwealth of Australia v Genex Corporation Pty Ltd (1992) 176 CLR 277, cited Federal Commissioner of Taxation v Riley (1935) 53 CLR 69, cited Federal Commissioner of Taxation v Butcher (1935) 53 CLR 82, cited Commonwealth Quarries (Footscray) Pty Ltd v Federal Commissioner of Taxation (1938) 59 CLR 111, cited

Mills v Meeking (1990) 169 CLR 214, cited Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297, cited Saraswati v The Queen (1991) 172 CLR 1, cited Lee v Griffin (1861) 121 ER 716, cited Harvey v McDonald [1927] StRQd 50, cited Marcel (Furriers) Ltd v Tapper [1953] 1 WLR 49, cited TANU PTY LIMITED (ACN 009 221 345) trading as "PHOTOLAND" v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA NG 387 of 1998 LINDGREN, LEHANE AND FINKELSTEIN JJ 13 JANUARY 1999 SYDNEY