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HIGH COURT OF AUSTRALIA

MACROBERTSON MILLER AIRLINE SERVICE v COMMISSIONER OF STATE TAXATION (WA)

BARWICK CJStephen and Jacobs   JJ

3 September 1975 - Perth 10 December 1975 - Sydney

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Order Appeal allowed with costs. Order of the Supreme Court of Western Australia set aside and in lieu thereof order that the questions asked in the case stated be answered as follows:

 

(a) Whether the ticket is an agreement or memorandum of agreement? A - No.

 

(b) Whether the ticket is chargeable with duty as assessed by the Commissioner? A - No.

 

(c) If not, with what duty (if any) is the ticket chargeable under the Act? A - None.