Davies v Commissioners of Taxation (NSW) [1911] HCA 36

13 C.L.R.] OF AUSTRALIA, 197

(HIGH COURT OF AUSTRALIA.]

JOHN DAVIES. Z " 3 : . APPELLANT; AND

THE COMMISSIONERS OF TAXATION

(NEW SOUTH WALES). . . } EERO

ON APPEAL FROM THE FULL COURT OF NEW SOUTH WALES.

Land and Income Tax Assessment Act 1895 (N.S. W.) (59 Vict. No. 15) secs. 23, 27, H.C. oF A. 28, 30, 31, 32, 39—Land and Income Tax Income Tax (Amendment) Act 1897 1911. .W.) (No. 21}, sec. 6—Land and Income Tax (Amendment) Act 1904 = —— -S.W.) (No. 17), sec. 3 (1)—Income tax—Default assessment—Prior return S¥DNEY, acted on by Commissioners —Alteration of assessment books—Agent—Income Aug. 9, 14. received from sale of imported goods—Taxable amount—Deductions,

Griffith C.J. Barton and

After a return of income tax has been furnished by a taxpayer under sec, 30 ©'Connor JJ. of the Land and Income Tax Assessment Act 1895, and the assessment book has been made up by the Commissioners under sec. 31, and the tax as assessed has been paid by the taxpayer, the Commissioners are not entitled, upon subse- quently becoming dissatisfied with the correctness of the return, to make afresh assessinent under sec. 39, without requiring a further return from the taxpayer under sec. 30. Sec. 6 of the Land and Income Tax (Amendment) Act 1897 which provides that, after the Commissioners have certified that the assess- ment book is complete, they may add to the book the assessment and other particulars in respect of land or income which may, after so certifying, be ascertained to be liable to land or income tax, did not introduce any new method of correcting errors, but merely authorized the correction of the assessment book by the Commissioners when the assessment had been other- wise lawfully altered.

Secs, 32 to 38 of the Act of 1895, which give power to the Commissioners to add to and amend assessment books, relate to land tax only, and have no application to income tax.