Federal Commissioner of Taxation v Riley [1935] HCA 47

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{HIGH COURT

THE FEDERAL COMMISSION

OF AUSTRALIA.

OF AUSTRALIA.}

ER OF TAXATION Prarntirr ;

AND

RILEY

DeFENDANT.

Sales Tax—Photographer—Photographs taken of and supplied to clients for reward— ©, oy A. "Goods manufactured" or " produced "*—Sales Tax Assessment Act (No. 1)

1930-1935 (No.

of 1930—No. 8 of 1935), sec. 3 (1),* 17."

1935. Ww

Sypvey,

Photographs, whether tinted or untinted, taken of, and supplied to, clients yn 13, 90, for reward in the course of a photographer's business carried on within the

Commonwealth are " goods manufi

factured in Australia" within the meaning

of the Sales Tax Assessment Act, and accordingly are liable to tax. So held by Rich, Starke, Dixon and McTiernan JJ. (Evatt J. dissenting).

Case Stare.

The Federal Commissioner of Taxation claimed, in a writ of summons, the sum of £7 15s. 9d., which he alleged was payable by

*The Sales Tax Assessment Act (Wo. 1) 1930-1935 provides :—By sec. 3 (1), that " 'goods' includes com- modities . . . ; 'manufacture' in- 'cludes production, and also the com- bination of parts or ingredients whereby an article or substance is formed which is commercially distinct from those

or ingredients . . . ; 'manu- tured" has a meaning corresponding

to that of 'manufacture'; *manu- facturer' means a person who engages, whether exclusively or not, in the manufacture of goods, and includes a printer, publisher, lithographer or engraver, and a person (not being an employee) who makes up goods, whether or not the materials out of which the goods are made are owned by

him, but, where one person makes goods for another, wholly or in part out of materials supplied by that other, and the goods are not required for the private, domestic or other personal use of that other, the person supplying the materials shall be deemed to be the manufacturer, and the person so making the goods shall not be deemed to be the manufacturer." By sec. 17: "Subject to, and in accordance with, the provisions of this Act, . . . sales tax . shall be levied and paid upon the sale value of goods manu- factured in Australia... by a taxpayer and . sold by him or treated by him as stock for sale by retail or applied to his own use."