Deputy Commissioner of Taxation v Hankin [1959] HCA 2

High Court of Australia Dixon C.J. McTiernan, Fullagar, Kitto and Windeyer JJ. Deputy Commissioner of Taxation v Hankin [1959] HCA 2

ORDER Question in the case stated answered—Yes. The defendant to pay the costs of the case stated.

Cur. adv. vult.

The following written judgments were delivered:—

Feb. 26, 1959 Dixon C.J., Fullagar, Kitto and Windeyer JJ.

This is a case stated by McTiernan J. in an action in this Court, in which the commissioner seeks to recover from the defendant certain sums alleged to be due and payable by him by way of sales tax together with interest at ten per cent from 18th August 1950 to 24th November 1955. The action was commenced on 29th November 1955. The total amount claimed is £554 15s. 8d. of which £363 10s. 10d. is tax, and £191 4s. 10d. is interest. The relevant Acts are the Sales Tax Assessment Act (No. 5) 1930-1939 and the Sales Tax Act (No. 5) 1930-1949. By s. 3 of the Assessment Act the sales tax imposed by the Taxing Act is to be "levied and paid on the sale value of goods imported into Australia by a taxpayer", and by s. 5 the tax is to be paid by the importer of the goods. Section 4 provides that, for the purposes of the Act, the sale value of goods imported by an unregistered person shall be an amount which exceeds by twenty per cent the sum of (i) the value for customs duty of the goods converted into Australian currency; and (ii) the customs duty payable in respect of the goods. The defendant was an unregistered person.

The action is concerned with three importations of goods by the defendant. In the first case the goods arrived in Sydney in the ship "Trianon", and were entered for home consumption under the Customs Act 1901-1936 on 10th September 1947. In the second case the goods arrived in the ship "Tai Ping Yang", and were entered for home consumption on 5th November 1947. In the third case the goods arrived in the ship "Wangaratta", and were entered for home consumption on 10th November 1947.