Federal Commissioner of Taxation v Weatherly [1927] HCA 14

190 HIGH COURT

H.C. or A. only to " employees"; and under the definitions in clause 15, ee word " employee " means " an adult employee who is a membe

Puan the Amalgamated Engineering Union, but this does not apply :

A. Hu. apprentices."

McDonarp Appeal dismissed with costs, & Co. Pry. Lap.

= Solicitors for the appellant, Maurice Blackburn & Co. Solicitors for the respondent, Haden Smith & Fitchett.

(HIGH COURT OF AUSTRALIA.)

THE FEDERAL COMMISSIONER OF ' Agee STADCAUTILONG SS 3 teat it Resi 3 4 RESPONDENT, AND WEATHERLY . . iw 1 i APPELLANT,

ON APPEAL FROM THE SUPREME COURT OF VICTORIA.

H.C. or A, Income Tax—Assessment—Income—Sale of trading stock—Live-stock

1097, breeding purposes—Income Tax Aesessment Act 1922-1925 (No. 37 of = No. 28 of 1925), sec. 17%.

RISER, The respondent, a pastoralist, sold about one-half of his station andl — sale made it necessary for him to eell a large number of his took. Hetil Sypney, held a special sale of stock. The stock sold included sheep and cattle April 13. the respondent alleged would not have been sold except for the

a reducing the numbers brought about by the sale of land, and of these s

Isaacs, Higgins a * Sec. 17 of the Income Tax Assess- other manner for the purpose of ¢ ment Act 1922-1925 provides that continuing the business) shall be as

"(1) The proceeds derived from the able income. . . . (4) In this:

sale of the whole or part of the trading _tion—(a) the expression * t stock of any business after the thirtieth does not include live-stock day of June one thousand nine hundred __ the opinion of the Commissioner and twenty-one (whether on the sale of | were ordinarily used by the a business as a going concern or in any... for breeding purposes."

39 C.L.R.] OF AUSTRALIA.

were alleged to be ordinarily used for breeding purposes. 'The respondent ment for Federal income tax he