Commonwealth Quarries (Footscray) Pty Ltd v Federal Commissioner of Taxation [1938] HCA 13

High Court of Australia

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ons 5 m 'Ap Fol pl Revion Cited auder Te Te HAT Kay, ee, FCT y Paci whe iF = tgs iti = OR a ner GST

i 2 lege eat RDS < ae ie 98) 39 Pe Petar tre Australia Pty R29 59 C.L.R.| atatres melas Us 1. Lie 111 weal loos) pl Toe 40 YR 200 [HIGH COURT OF AUSTRALIA.) COMMONWEALTH QUARRIES (eon ee APPELLANT ;

PROPRIETARY LIMITED AND

THE FEDERAL COMMISSIONER OF TAXATION Resronvent.

Sales Tax—" Sale value of goods" —Contract price—Inelusion of cost of delivery 14. © op A. Sales Tax Assessment Act (No. 1) 1930-1935 (No. 25 of 1930—No. 45 of 1935), 199g

sec. 18. es MELBOURNE,

Where the sale price of goods includes the cost of delivery, the sale value of the goods for the purposes of sec. 18 of the Sales Tax Assessment Act (No. 1) 1930-1935 is the price actually charged, including the cost of delivery.

= Evatt and' REFERENCE by board of review. MeTiernan JJ.

Upon the hearing of an objection by Commonwealth Quairies (Footscray) Pty. Ltd. to an assessment to sales tax, the board of review referred the following admitted facts for the opinion of the High Court pursuant to the provisions of the Sales Tax Assessment Act (No. 1) 1930-1935 :—

1. The taxpayer company is a company incorporated under the Companies Acts in the State of Victoria and at all relevant times carried on business as a quarrymaster in that State.

2. In the carrying on of its business the company was at all times material a manufacturer within the meaning of the Sales Tax Assess- ment Acts of the following goods :—Metal, screenings, toppings and dust, all of which are goods within the meaning of those Acts upon the sale value whereof the company became liable to pay sales tax as the manufacturer thereof.

H. C. or A.

Common- WEALTH Quarries (Foorscray) Pry. Lev. v. FEDERAL Commts- SIONER OF Taxarion.

HIGH COURT (1938,

3. During the period commencing Ist January 1934 and ending 31st July 1934 the company sold partly by wholesale and partly by retail certain quantities of goods of the above description. ;

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Document text

ons 5 m 'Ap Fol pl Revion Cited auder Te Te HAT Kay, ee, FCT y Paci whe iF = tgs iti = OR a ner GST

i 2 lege eat RDS < ae ie 98) 39 Pe Petar tre Australia Pty R29 59 C.L.R.| atatres melas Us 1. Lie 111 weal loos) pl Toe 40 YR 200 [HIGH COURT OF AUSTRALIA.) COMMONWEALTH QUARRIES (eon ee APPELLANT ;

PROPRIETARY LIMITED AND

THE FEDERAL COMMISSIONER OF TAXATION Resronvent.

Sales Tax—" Sale value of goods" —Contract price—Inelusion of cost of delivery 14. © op A. Sales Tax Assessment Act (No. 1) 1930-1935 (No. 25 of 1930—No. 45 of 1935), 199g

sec. 18. es MELBOURNE,

= Evatt and' REFERENCE by board of review. MeTiernan JJ.

1. The taxpayer company is a company incorporated under the Companies Acts in the State of Victoria and at all relevant times carried on business as a quarrymaster in that State.

H. C. or A.

Common- WEALTH Quarries (Foorscray) Pry. Lev. v. FEDERAL Commts- SIONER OF Taxarion.

HIGH COURT (1938,

3. During the period commencing Ist January 1934 and ending 31st July 1934 the company sold partly by wholesale and partly by retail certain quantities of goods of the above description. ;

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