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Pacific Film Laboratories v Commissioner of Tax

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was regarding whether the reproduction of prints owned by a third party, for that third party was an act of sale which could incur sales tax. Pacific Film argued that as it had no property right in the prints, it was not selling anything to the customer which might be taxed. The High Court rejected
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produced in the process of reproduction was owned by Pacific Film. The sale of this chattel to the customer incurred the sales tax.
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this argument saying that when Pacific Film reproduced the customer's negatives, under authorisation from the customer, the
335: 282: 41: 35: 325: 52: 211: 135: 215: 103: 228: 184: 266: 162:, (Australia) Windeyer J defined copyright: "It is not a right in an existing thing. It is a 207: 131: 92: 166:, as it has been called, a power to prevent the making of a physical thing by copying." 163: 309: 254: 180: 114:
Pacific Film Laboratories Pty Ltd v Federal Commissioner of Taxation
20: 270: 147: 142: 127: 119: 109: 99: 85: 176:Pacific Film Laboratories v. Commissioner of Tax 204:Pacific Film Laboratories v Commissioner of Tax 159:Pacific Film Laboratories v Commissioner of Tax 86:Pacific Film Laboratories v Commissioner of Tax 290: 229:"Chapter 2: Copyright – Its Birth and Nature" 8: 297: 283: 91: 82: 71:Learn how and when to remove this message 34:This article includes a list of general 16:Judgement of the High Court of Australia 196: 7: 251: 249: 269:. You can help Knowledge (XXG) by 183:was owned by the customer but the 40:it lacks sufficient corresponding 14: 253: 25: 1: 331:Australian copyright case law 316:High Court of Australia cases 352: 248: 214:154 (9 October 1970), 90: 261:This article related to 134:, (1970) 121  104:High Court of Australia 55:more precise citations. 321:1970 in Australian law 236:Intellectual Property 208:[1970] HCA 36 132:[1970] HCA 36 336:Australian law stubs 238:. Federation Press. 278: 277: 154: 153: 81: 80: 73: 343: 326:1970 in case law 299: 292: 285: 257: 250: 239: 233: 219: 201: 143:Court membership 95: 83: 76: 69: 65: 62: 56: 51:this article by 42:inline citations 29: 28: 21: 351: 350: 346: 345: 344: 342: 341: 340: 306: 305: 304: 303: 246: 231: 226: 223: 222: 202: 198: 193: 172: 77: 66: 60: 57: 47:Please help to 46: 30: 26: 17: 12: 11: 5: 349: 347: 339: 338: 333: 328: 323: 318: 308: 307: 302: 301: 294: 287: 279: 276: 275: 263:Australian law 258: 241: 240: 221: 220: 195: 194: 192: 189: 171: 168: 164:negative right 152: 151: 149: 145: 144: 140: 139: 129: 125: 124: 123:9 October 1970 121: 117: 116: 111: 110:Full case name 107: 106: 101: 97: 96: 88: 87: 79: 78: 33: 31: 24: 15: 13: 10: 9: 6: 4: 3: 2: 348: 337: 334: 332: 329: 327: 324: 322: 319: 317: 314: 313: 311: 300: 295: 293: 288: 286: 281: 280: 274: 272: 268: 264: 259: 256: 252: 247: 244: 237: 230: 227:Reynolds, R. 225: 224: 217: 213: 210:, (1970) 121 209: 205: 200: 197: 190: 188: 186: 182: 177: 169: 167: 165: 161: 160: 150: 148:Judge sitting 146: 141: 137: 133: 130: 126: 122: 118: 115: 112: 108: 105: 102: 98: 94: 89: 84: 75: 72: 64: 61:February 2018 54: 50: 44: 43: 37: 32: 23: 22: 19: 271:expanding it 260: 245: 242: 235: 218:(Australia). 203: 199: 175: 173: 170:Case Details 158: 157: 155: 113: 67: 58: 39: 18: 53:introducing 310:Categories 216:High Court 191:References 36:references 181:copyright 138: 154 128:Citations 243:  185:chattel 120:Decided 49:improve 38:, but 265:is a 232:(PDF) 206: 100:Court 267:stub 174:The 212:CLR 156:In 136:CLR 312:: 234:. 298:e 291:t 284:v 273:. 74:) 68:( 63:) 59:( 45:.

Index

references
inline citations
improve
introducing
Learn how and when to remove this message

High Court of Australia
[1970] HCA 36
CLR
negative right
copyright
chattel
[1970] HCA 36
CLR
High Court
"Chapter 2: Copyright – Its Birth and Nature"
Stub icon
Australian law
stub
expanding it
v
t
e
Categories
High Court of Australia cases
1970 in Australian law
1970 in case law
Australian copyright case law
Australian law stubs

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