Max Factor & Co (Inc in USA) v Commissioner of Taxation (Cth) [1971] HCA 36

High Court of Australia Barwick C.J. McTiernan, Windeyer, Owen and Gibbs JJ. Max Factor & Co (Inc in USA) v Commissioner of Taxation (Cth) [1971] HCA 36

ORDER The following questions asked in the stated case answered as follows namely:—

1. On the abovementioned facts am I—

(b) bound to

find that the appellant applied any of the classes of goods referred to in the notices of assessment to its own use within the meaning of s. 17 (1) and (2) of the Sales Tax Assessment Act (No. 1).

Answer — Yes.

1. If the answer to 1 (a) or 1 (b) is "yes" in respect of which of the classes of goods referred to in pars. 18 to 22 inclusive of this case, am I—

(b) bound,

so to find?

Answer — All the goods.

Costs of the stated case to be paid by the appellant taxpayer.

Cur. adv. vult.

The following written judgments were delivered:—

Aug. 18 Barwick C.J.

In this matter I have had the advantage of reading the reasons for judgment prepared by my brother Gibbs. I fully agree with his conclusions and with the reasons which he gives for reaching them. I do not desire to add anything on my own behalf and am of opinion the answers to be given to the questions asked in the stated case should be as my brother Gibbs proposes.

McTiernan J.

I agree in the judgment and in the reasons of my brother Gibbs.

Windeyer J.

I would answer the questions as my brother Gibbs proposes. I have nothing to add to the reasons that my brother Owen and he have advanced for that conclusion.

Owen J.

This is a case stated pursuant to s. 18 of the Judiciary Act. The appellant carries on business in Australia as a manufacturer and seller of cosmetics. Some of its products are supplied by it free of charge to various persons and classes of persons. Those to whom these goods are supplied and the uses to which the goods are put by them are described in the stated case, as amended during the argument, and need not be repeated. The purpose is, as the case states, to achieve and maintain a satisfactory volume of sales of the appellant's products.