Adams v Rau [1931] HCA 43

ft

Foll Dist Cons Appl. is Commissioner WEA Records I v | AnT Cone Deny "YEnraCorpy jelsira Corp a apa' A PIR Rain femme eae" eis Theatre Co 3) SPRedos CR 422 SECR 20 2 572 HIGH COURT (1931.

ADAMS (Deputy FeprRAL CoMMISSIONER OF

RAU AND ANOTHER. . 3 .

(HIGH COURT OF AUSTRALIA.]

t 3 TAXATION) . J APPLICANT ;

INFORMANT,

AND

. RESPONDENTS. DEFENDANTS,

H.C. or A. Sales Tax—' Manufacturer "—'' Goods" or '' commodities" '' manufactured" or

1931. ww Sypney, Nov, 23;

Dec. 3.

Gavan Duffy

C.J., Starke,

Dixon, Evatt

and McTiernan aus

" produced "—Professional shorthand writers and typists—Supply of transcripts —Registration of manufacturer—Security—Sales Tax Assessment Act (No. 1) 1930-1931 (No. 25 of 1930—No. 25 of 1931), secs. 3*, 11, 13, 63—Hvidence Act 1928 (Vict.) (No. 3474), secs. 123, 126, 128, 132.

The defendants were professional shorthand writers licensed under the Evidence Act 1928 (Vict.) and typists. Their business consisted chiefly of reporting judicial proceedings pursuant to the provisions of the Evidence Act. 'They were remunerated for this work by fees prescribed under the Act, which consisted of fees specified for attendance at the proceedings, including the taking of notes, and fees calculated by the folio for transcripts supplied to the parties, Sometimes, with the consent of the parties, they supplied transcripts to other persons, They also reported conferences and meetings of various bodies. Occasionally they were instructed to take shorthand notes and not to supply a transcript, and sometimes to make copies of documents. 'The defendants usually supplied the paper and other materials required for

* By sec. 3 (1) of the Sales Tax Assess- ment Act (No. 1) 1930-1931, the word " manufacturer " is defined as meaning "a person who engages, whether exclu- sively or not, in the manufacture of goods, and includes a printer, publisher, lithographer or engraver; and where one person makes goods for another, wholly or in part, out of materials sup- plied by that other, and the goods are not required for the private, domestic,