Gregory v Deputy Federal Commissioner of Taxation (WA) [1937] HCA 57

toa Ref to Appl

Buricy a AAT Case Bye HeliMtusrer BSL AAT ie! eit ea" 774 HIGH COURT [1937,, [HIGH COURT OF AUSTRALIA.} GREGORY . $ - , : : a . APPELLANT ;

AND

THE DEPUTY FEDERAL COMMISSIONER OF) |, TAXATION (WESTERN AUSTRALIA) _ . [ "™S?ONDENT.

H.C. or A. Income Tax (Cth.)—Assessment—Exemption—Northern Territory—Primary producer —** Resident "—Residence in territory and also in Western Australia—Income Tax Assessment Act 1922-1934 (No. 37 of 1922—No. 18 of 1934), sec. 5a.

Perrn,

a 'A taxpayer may be a resident of the Northern Territory within the meaning Mt.

es of sec. 5a of the Jncome Tax Assessment Act 1922-1934 although he retains a Dixon J. residence in some other part of the Commonwealth.

'The appellant carried on the business of pearl fishing from Broome, Western Australia, He subsequently established a similar business at Darwin, Northern Territory. He retained his home at Broome, but resided for a considerable part of each year at Darwin.

Held, on all the facts, that, although the appellant retained his residence at Broome, he had acquired the concurrent character of a resident of the Northern Territory within the meaning of sec. 54 of the Income Tax Assessment Act 4 1922-1934. '

Semble : The period to be taken under sec. 5 of the Income Tax Assessment Act 1922-1934 for the purpose of considering whether a taxpayer is a resident of the Northern Territory is the income year in respect of which a return is made, and not the financial year for which tax is assessed.

Appxat from the Deputy Federal Commissioner of Taxation. Ancell Clement Gregory carried on the business of pearl fishing at Broome in Western Australia, and in 1929 he entered into a similar business at Darwin, Northern Territory. After the year 1930 he went to Darwin regularly and found it necessary to remain

67 C.L.R.] OF AUSTRALIA.