High Court of Australia
be Cons Cakes 'Customs,
Comptrolier- . Comptrolter- Mnmingy Perkins (£999)
General ofv — Gonbratofy 74 ASR 307 ees LDFLRSKS" TID FLA'SeS Perkins (1999) 10RCumRY
REPORTS OF CASES
DETERMINED IN THE
HIGH COURT OF AUSTRALIA
1934-1935.
[HIGH COURT OF AUSTRALIA.)
BYRNE . . é 2 - : s : . APPELLANT ; INFORMANT, AND McLEOD a 'i Z z : ' fi . ResponpEnt. DEFENDANT,
ON APPEAL FROM A COURT OF PETTY SESSIONS OF NEW SOUTH WALES.
Sales Tax—Flour tax—Statutory offence—Penalty—Quantum—Discretion of Court— Flour Tax Assessment Act 1933 (No. 43 of 1933), sec. 26—Sales Tax Assessment Act (No. 1) 1930-1933 (No. 25 of 1930—No. 47 of 1933), sec. 49—Acts Interpreta- tion Act 1904-1930 (No. 1 of 1904—No. 23 of 1930), sec. 3.
Sec. 49 of the Sales Tax Assessment Act (No. 1) 1930-1933, which is incor- porated in the Flour Tax Assessment Act 1933 by sec. 26, provides that any person who by fraud, default or neglect "avoids or attempts to avoid tax chargeable under this Act shall be guilty of an offence. Penalty: Not less than Fifty pounds nor more than Five hundred pounds and in addition treble the amount of tax payment whereof he has avoided or attempted to avoid."
Held, by Gavan Duffy C.J., Rich, Bvatt and McTiernan JJ. (Starke and Dixon JJ. dissenting), that the words in the penalty provision of sec. 49 of the Sales
H.C. oF A. 1934. ed
Sypyey, Nov. 20; Dec. 19.
Gavan Dufty Rich, ke, Dixon, watt and MeTiernan JJ.
St
H. ©. or A.
1934. we
Byrneé
v. McLeop.
HIGH COURT (1934.
Tax Assessment Act (No. 1) 1930-1933, confer upon the competent tribunal
one, but only one, discretionary power, namely, to fix the amount of the fine
between the amounts of £50 and £500, but the penalty so imposed is, in all cases, to he supplemented by an order for the payment of treble the amount
of tax avoided or attempted to be avoided.
AppraL from a Court of Petty Sessions of New South Wales.
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate