Deputy Federal Commissioner of Taxation (Queensland) v Stronach

55 CLR 305
1960 - 0617A - HCA

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Deputy Federal Commissioner of Taxation (Queensland)
v Stronach

Court:

Judges: Starke J
Dixon J
McTiernan J

Subject References:
Taxation and revenue
Sales tax
Primary products
Mining operations
Alteration of form or condition of goods
Process and treatment

Legislative References:
Sales Tax Assessment Act (No 1) 1930 (Cth) No 25 - ss 3; ss 17; ss 20(1)(d)

Hearing date: BRISBANE 17 June 1936;
Judgment date: 17 June 1936

Brisbane

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Questions submitted answered in the affirmative. Remit case to Dixon J. to enter judgment in accordance with the answers and to deal with the costs of this hearing and of the case stated.