High Court of Australia
H.C. or A, Sales Tax—Goods manufactured in Australia—Treated by manufacturer as
eo. Sypyey, Aug. 20; Sept. 3.
Gavan Duffy C.J., Starke, 'Evatt and
'MeTiernan JJ.
THE FEDERAL COMMISSIONER OF TAXATION
BEARD, WATSON AND COMPANY LIMITED _ Derenp: :
HIGH COURT
[HIGH COURT OF AUSTRALIA.]
AND
stock prior to 1st August 1930—Sold on or after that date to unregistered or persons who had failed to quote certificate number—Liability to taz—S Tax Acts (No. 1) 1930 (Nos. 26 and 63 of 1930)—Sales Tax Assessment Act(
1930 (No. 25 of 1930), secs. 17*, 18 (1), (2), (3)*—Sales Tax Assessment 4c (No. 14) 1930 (No. 62 of 1930), seca. 4, 5.
Certain goods of Australian manufacture were, prior to Ist August 1930, treated by the manufacturing company (which was duly registered under: Sales Tax Assessment Acts) as stock for sale in its retail business. The goodsin question were, on or after Ist August 1930, sold to persons who were not registered under the Acts or had failed to quote the number of
respective certificates,
Held, that such sales came within sec. 18 (1) of the Sales Tax A. Acts (No. 1) 1930, and the sale value of the goods as so found was
accordingly.
* The Sales Tax Assessment Act (No. 1) 1930, as amended by the Sales Tax Assessment Act (No. 14) 1930, provides (so far as is material) as follows :— Sec. 17. " Subject to, and in accordance with, the provisions of this Act, the sales tax imposed by the Sales Tax Act (No. 1) 1930 shall be levied and paid upon the sale value of goods manufac- tured in Australia, either before or after the commencement of this Act, by a taxpayer and on or after the first day of August one thousand nine hundred and thirty sold by him or treated by him as stock for sale by retail or applied to his own use." Seo. 18. "(1) For the purposes of this Act, the sale value of goods, not being goods to which the next succeeding sub-section applies, which are sold on or after the first day of August one thousand nine hundred and thirty, shall be the amount for
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