Pacific Film Laboratories Pty Ltd v Commissioner of Taxation (Cth) [1970] HCA 36

High Court of Australia Barwick C.J. McTiernan, Windeyer, Owen and Walsh JJ. Pacific Film Laboratories Pty Ltd v Commissioner of Taxation (Cth) [1970] HCA 36

ORDER Appellant to pay respondent's costs of the case stated.

Cur. adv. vult.

The following written judgments were delivered:—

Oct. 9 Barwick C.J.

By a case stated pursuant to s. 18 of the Judiciary Act 1903-1966 Cth the Court is asked certain questions which arise in the application of the Sales Tax Assessment Act (No. 1) 1930-1966 Cth (the Act). Pacific Film Laboratories Pty. Ltd. (the appellant) at relevant times carried on the business of developing photographic colour and colour reversal film and of black and white film, of making prints from such film and of making duplicates of colour transparencies. We are told that the appellant in the course of this business received either directly or indirectly from members of the public (a) exposed film to be developed and for the manufacture of prints therefrom, (b) developed negatives and colour transparencies for the manufacture of prints therefrom and (c) colour transparencies for the manufacture of duplicates therefrom. We are not told anything about the process by which prints or duplicates are made but it is conceded that however they are produced the appellant manufactures the prints and duplicates within the meaning of the Act. We have no information as to the documents, if any, prepared in connexion with what I shall call the order by the members of the public for the manufacture of prints or duplicates whether given directly to the appellant or indirectly through an intermediary: but we are told that where the order comes by post to the appellant the amount payable in respect of the print or duplicate is pre-paid and that in other circumstances payment is made by members of the public on delivery of the print or duplicate if the order has come directly to the appellant but that where there are intermediaries between the members of the public and the appellant the intermediary pays the appellant on receipt of the print or duplicate the amount to be paid by the member of the public less a percentage and recovers the full amount from the member of the public when the print or duplicate is delivered. We are not told anything as to the scale of charges for the prints or duplicates except that I gather from what was said at the Bar table that there is a scale of charges.