Deputy Federal Commissioner of Taxation (Queensland) v Stronach
55 CLR 3051960 - 0617A - HCA
(Decision by: McTiernan J)
Deputy Federal Commissioner of Taxation (Queensland)
v Stronach
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)
Judgment date: 17 June 1936
Brisbane
Decision by:
McTiernan J
McTIERNAN J. I agree that the defendant is liable for sales tax. Manufacture, for the purposes of the Sales Tax Acts, is defined to include production. The materials here are the subject of production and are, according to the Act, manufactured goods. The defendant is not, in my opinion, entitled to the benefit of the exemption contained in s. 20 (1) (g). Uninstructed by the Slate Quarries Case [F5] , I would not have thought that the building stone, now in question, either the granite or the freestone, was directly derived from the operation of mining. I agree that we are not required by that decision to hold that such operation is one of mining. But, if it were mining, upon the facts of the case I think the right conclusion is that both classes of stone were subject to a process or treatment resulting in an alteration of the form or condition of the primary product.