Brent v Commissioner of Taxation (Cth) [1971] HCA 48

High Court of Australia Gibbs J. Brent v Commissioner of Taxation (Cth) [1971] HCA 48

ORDER Appeal allowed with costs. Order that the matter be remitted to the Commissioner to re-assess in accordance with the reasons for judgment. Usual order as to exhibits.

Cur. adv. vult.

Oct. 26 Gibbs J. delivered the following written judgment:—

The appellant is the wife of one, Ronald Biggs, who gained a certain notoriety when he was convicted and sentenced to prison for his part in what is known as the Great Train Robbery and when he later escaped from prison and became a fugitive from justice. On 17th October 1969 the appellant was arrested in Melbourne where she had been living with Biggs under an assumed name. When her true identity became publicly known as a result of her arrest she was approached by the representatives of a number of newspapers which wished to publish an account of her life with Biggs and were prepared to pay handsomely for the opportunity to do so. She accepted one of these offers and on 20th October 1969 entered into an agreement with General Television Corporation Pty. Ltd. ("the company"). The provisions of that agreement, in which the appellant is called "the vendor", are as follows, omitting introductory and formal parts:

1. The Vendor sells to the Company and the Company purchases from the Vendor the exclusive right to publish and/or re-produce throughout the world in any form whatsoever as the Company in its complete and absolute discretion determines in newspapers magazines periodicals and journals the life story of the Vendor and especially the story of the Vendor's life with her husband, Ronald Arthur Biggs.

2. The Company shall subject to the provisions of this agreement pay to the Vendor the sum of sixty five thousand two hundred and fifty dollars for the rights aforesaid to be paid as follows: