Bohemians Club v Acting Federal Commissioner of Taxation [1918] HCA 16

Cons Grollo

as (ane

334 HIGH COURT

[HIGH COURT OF AUSTRALIA.}

THE BOHEMIANS CLUB . . s - APPELLANT ;

AND

THE ACTING FEDERAL ae RESPONDENT.

OF TAXATION

. Se H.C. or A, Income Tax—Assessment—Income—Club—Subscriptions of members—Income Tax

1918. Assessment Act 1915-1916 (No. 34 of 1915—No. 39 of 1916), secs. 3, 10. Mul aise The annual subscriptions of members of a social club are not taxable income March 15, 21. ° the club within the meaning of the Income Tax Assessment Act 1915-1916, larch 15, 21. . P oF be . and are not to be taken into account in ascertaining its taxable income. Griffith C.J., Barton, Powers and Rich JJ.

CASE STATED.

On an appeal by The Bohemians Club from an assessment of the Club by the Federal Commissioner of Taxation for income tax, Rich J. stated the following case for the opinion of the Full Court :—

1. "The Bohemians " is a social club in Melbourne.

2. Pursuant to sec. 28 (1) of the Income Tax Assessment Act 1915-1916 the said Club by its secretary duly furnished to the Commissioner of Taxation a return for the year ending 31st Decem- ber 1914, which return was accepted by the Commissioner pursuant to sec. 28 (1) of the Act in lieu of a return for the financial year. Annexed to such return was a copy of the Club's annual statement of receipts and expenditure.

3. The Commissioner assessed the Club for income tax on £96 5s. 6d. as being the taxable income of the Club shown by the said annual

OF AUSTRALIA.

of members of the Club.

ed an objection which was disallowed by the Commissioner.

_ 5. The said Club appealed to the High Court pursuant to the provisions of sec. 37 (4) of the said Act.

6. The said appeal being now before me for hearing, I state this for the opinion of the High Court upon the following question f law arising in the appeal: (1) Are the annual -subseriptions of