Federal Commissioner of Taxation v Lewis Berger and Sons (Australia) Limited [1927] HCA 11

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468 HIGH COURT

(HIGH COURT OF AUSTRALIA.]

THE FEDERAL COMMISSIONER OF i TARATTION) ois. pheg 2 oi 2 ee

LEWIS BERGER & SONS (AUSTRALIA) i & ESPO! LIMITED! (svi see _ H.C. or A. Income Tax—Assessment—Board of Review—Appeal to High Court—Evid 1927, Company—Profits of business—Profits earned partly outside Australia—Aace ww tainment of profits derived from Australia—Grounds of appeal—Income Ti Sypney, Assessment Act 1922 -1925 (No. 37 of 1922—No. 28 of 1925), secs. 39(1), 51 March 29; - : April 11. An appeal from the Board of Appeal constituted under the Income ag Assessment Act 1922-1925 being a proceeding in the original jurisdic

Starke J.

or in answer to, the appeal as is relevant.

'The appellant on such an appeal is limited to the grounds of appeal in his notice of appeal, unless he obtain leave to amend the notice, =

Where the profits of a taxpayer's business include profits which are attrib able to sales to customers outside the Commonwealth, the question of portion of the profits attributable to such sales is derived directly or indir from sources in Australia is a question of fact, and the Commissioner of Tax is not entitled to apply to all such cases the same rigid formula,

Arrrat from the Board of Review. Lewis Berger & Sons (Austrelia) Ltd. having been as Federal income tax for the year 1919-1920 and the Commis

39 C.L.R.] OF AUSTRALIA,

having disallowed an objection to the assessment, the decision of the Commissioner was referred to the Board of Review, which varied the assessment. From the decision of the Board of Review the Commis- sioner of Taxation appealed to the High Court, and the appeal was heard by Starke J., in whose judgment hereunder the material facts appear.