Downland Publications Ltd v Deputy Commissioner of Taxation

High Court of Australia GIBBS CJ Wilson, Brennan, Deane and DAWSON JJ Downland Publications Ltd v Deputy Commissioner of Taxation

Gibbs CJ

This appeal falls within such a short compass that it is possible to dispose of it immediately. The question for decision is whether the appellant is liable to pay sales tax in respect of sales of the publication Best Bets during the months of November and December 1979 and January 1980. That depends on whether the publication is covered by Item 51(1) or Item 54 of the First Schedule to the Sales Tax (Exemptions and Classifications) Act 1935 (Cth) as amended. If it is so covered, s 5(1) of that Act has the effect of exempting sales of the publication from sales tax.

Best Bets is a weekly publication whose nature is described by the sub-title which appears on some of the copies as "the original pocket-size form guide". The nature of the publication and the manner of its distribution are fully described in the judgments given in the Supreme Court and it is unnecessary to repeat them in full. It should, however, be said that the publication contained a full list of each of the main horse race meetings to be conducted in Melbourne, Sydney, Brisbane and Adelaide on the Saturday following the Thursday on which it appeared and gave details of the times of the races and of the horses running, including the history of the performance of those horses in past races. It did not, however, include the name of the rider or owner or particulars of the owner's colours. The publication also gave information as to some trotting and greyhound races and included predictions and prophecies as to the possible results of various races.

Item 51(1) commences with the following words:

"Books, pamphlets, leaflets, periodicals, magazines and printed music, but not including (unless covered by any other item or sub-item in this Schedule) —"