High Court of Australia
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'HL J, Groen, Govt. Print, Melb.
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jst nana epee 7 _
. "id IN THE HIGH COURT OF AUSTRALIA.
REASONS FOR JUDGMENT.
High Court of Australta, Principal Registry.
46 APR 1943
Tudgment delivered at <°
THE COMMISSIONER OF TAXES v
JONES AND ANOTHER TRUSTEES OF THE ESTATE OF BENJAMIN NATHAN DECEASED
ORDER
Appeal dismissed with costs.
THE COMMISSIONER OF TAXES.
Ve
' JONES AND ANOTHER, USTEES 0 TATE OF BENJAMIN W, DECEASED.
REASONS FOR JUDGMENT.
This is an appeal from a judgment of the Full Court of the Supreme Court of Tasmania affirming a judgment of the Chief Justice
who, sitting as a Court of Review under the Land and Income Taxation Act 1910, allowed an appeal against 21 amended assessments to income tax made under that Act. The assessments were made on the executors of Benjamin Nathan deceased. Benjamin Nathan carried on business in Tasmania throughout the period from 1915 to 25th July, 1935, when he died. On 6th October, 1938, the Commissioner of Taxes issued amended assessments to income tax in respect of each financial year from the year ending 30th June, 1915, to the year ending 30th June, 1935,
; inclusive. The learned Chief Justice and the Full Court have held
{ that the Commissioner had no power to issue the amended assessments
because the existing law as to amendment of assessments, which was
| passed in 1935, applied only to assessments made in respect of a
| specified future year, and the former statutory provision relating to this subject was repealed by the Act of 1935 without any saving
| clause.
The Land and Income Taxation Act 1910 as amended from time to time was in force from 1910 until the Land and Income Taxation Act 1935 came into operation on the 16th June, 1936. The latter Act contains, in sections 165 and 166, provisions enabling the Commissioner to make assessments upon the executors of :a deceased person who has not paid full income tax in his life time. These sections provide that where a taxpayer escapes full tax in his life time by reason of not having duly made full, complete and accurate returns (section 165), or where, at the time of a person's death, tax has not been assessed and paid on the whole of the income derived by
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