FISH AND CHIPS.
No Sales Tax Payable in Australia. A judgment on fish and chips, by five Judges of the Commonwealth High Court, has given satisfaction in fish and chip emporiums. On June 7 the five Judges decided that fish and chips are not “ produced ” or “ manufactured ” within the meaning of the Sales Tax Acts and, therefore, are not subject to sales tax. The issue arose on a demurrer which had been entered to » claim by the Federal Commissioner of Taxation against the owners of a fish and oyster saloon, trading as G. J. Rochester, of Burwood, Sydney, claiming £269 as sales tax on fish and chip';. Retailers of fish and chips in New South Wales have refused to pay sales tax, contending that fish and chips are not manufactured or produced as defined by the Act.
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https://paperspast.natlib.govt.nz/newspapers/TS19340623.2.122
Bibliographic details
Star (Christchurch), Volume LXVI, Issue 20339, 23 June 1934, Page 18
Word Count
137FISH AND CHIPS. Star (Christchurch), Volume LXVI, Issue 20339, 23 June 1934, Page 18
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