Federal Commissioner of Taxation v Riley
50 CLR 69(Judgment by: Evatt J)
Between: Federal Commissioner of Taxation - Plaintiff
And: Riley - Defendant
Judges:
Rich J
Dixon J
McTiernan J
Starke J
Evatt J
Judgment date: 20 June 1935
Sydney
Judgment by:
Evatt J
In certain circumstances, photography may be part of the process of manufacture, but, on the facts, it is not possible to regard the photographer as a "manufacturer" of goods or a "producer" of commodities. Certainly, the service he performs for his client is finally embodied in the photograph, and payment has to be made for the actual chattel delivered as well as for the service rendered. But, having due regard to the whole of what is done, it is properly regarded as being in the nature of an artistic service of a personal character. The service is so confidential that, without the client's consent, the law prevents the further reproduction of the photograph. In applying the general words. of the Sales Tax Assessment Act to the present case, little or no assistance is derived from the list of exemptions, and we are remitted to the general. question whether the personal service performed is included in the.. denotation of "manufacture" or "production." If the matter were left in doubt, presumably the doubt should not be resolved in favour of the tax- gatherer. But, in my view, the application of the words "goods manufactured" to cases like the present is unreal, and almost whimsical.
The questions asked should be answered in the negative.