Union Steamship Company of New Zealand Limited v Federal Commissioner of Taxation [1924] HCA 49

) C.L.R.] OF AUSTRALIA. 209

_ What we have said makes it unnecessary to determine whether H- ©. oF A. sec. 64 is not also within the legislative power conferred by sec. 78 iad of the Constitution ; and we express no opinion on that point. Grirris The provisions of sec. 64 do not, therefore, transcend the power — govrmu of the Parliament, and the question reserved must be answered in AUSTRALIA.

the affirmative.

Question answered in the affirmative both as to discovery of documents and interrogatories. Case remitted to the Supreme Court of South Australia. Costs of the special case to be costs in the application.

Solicitors for the plaintiff, Wadey, Norman & Waterhouse. Solicitors for the defendant, Baker, Glynn, McEwin & Ligertwood.

Bets (HIGH COURT OF AUSTRALIA.) THE UNION STEAMSHIP COMPANY OF les. NEW ZEALAND LIMITED ae aNp THE FEDERAL COMMISSIONER OF TAXATION ; ; | Responvenr. Income Tax—Assessment—Foreign shipping company—Taxable income—Deductions H.C. oF A. —Income Tax Assessment Act 1915-1918 (No. 34 of 1915—No. 18 of 1918) sees. 1924. 3, 16 (1), 22—Income Tax Act 1918 (No. 41 of 1918), secs. 2, 4 (5), Fourth C= Schedule. Sypney, Nov. 12, 28&

In the assessment of the income of a shipping company, of which the principal place of busines is out of Australia and which earries passengers, &c., shipped Kor C2. in Australia, from the sum which represents 10 per cent of the amount payable Bate 4°

to it in respect of the carriage of passengers, &c., and upon which sec. 22 (2)

210 HIGH COURT

H.C. or A of the Income Tax Assessment Act 1915-1918 provides that the agent of 1924. company is liable to pay income tax, neither by virtue of that Act nor cane sec. 4 (5) and the Fourth Schedule (a) of the Income Tax Act 1918 «

Ae alig deduction be made under sec. 16 (1) of so much of the assessable incom