High Court of Australia
Fok ff 19 FOE
IN THE HIGH COURT OF ausrrab, x
ORIGINAL
28,
|
| THE COMMISSIONER OF TAXATION OF THE i STATE-OF -NEW-SOUTH WALES.
REASONS FOR JUDGMENT.
ij Judgment delivered at SYDBEY... i * HJ. Green, Gort, Print, Mlb. i on..Monday the 21st April, 1941.
casas
:
Appeal dismissed with costs.
JUDGMENT.
BARRIPP
ve
COMMISSIONER OF TAXATION OF STATE OF NEW SOUTH WALES.
RICH A.C.J.
1. BARRIPP. v. COMMISSIONER OF TAXATION OF THE STATE OF N.S.WALES. Judgment Rich A.C.J.
In this matter the appellant made a return of imecome tax for the | 'year ended 30th June 1927. In 1928 the Commissioner issued his original assessment but in 1939 made an amended assessment on the footing that a sum of £3,923:17;7 had been erroneously :omitted from this return. The | interval of time between the two assessments necessitated the Commission- er being of opinion that there had been an avoidance of tax due to fraud | or evasion,sec. 210 Income Tax (Management) Act 1936 which is the rele- vant Act for the purposes of this case. The taxpayer being dissatisfied with the Commissioner's amended assessment appealed to the Board of Appeal which confirmed the Commissioner's opinion that the avoidance of | tax in respect of the sum of £3,924 was due to fraud or evasion. The eB taxpayer next appealed to the Full Court of the Supreme Court. That | Court in the first instance remitted the matter to the Board of Appeal with the direction that it should state in writing its finding of fact |
with respect to the matter and its reaséns in law for its decision as
2.
required by section 242 (2) of the Act in question. This was
accordingly done and the appeal was heard by the Full Court. In the Besult that Court dismissed the appeal whereupon the taxpayer lodged an appeal to this Court. I find it unnecessary to pass upon the question "as to the extent to which the Board's mspkmkmm decision is examinable" becausey even if the opinion of the Commissioner or of the Board were reviewable,I agree with Bavin J. in thinking that the evidence in this case justifies the conclusion of the Board that the avoidence of the
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