Deputy Federal Commissioner of Taxes (SA) v Elder's Trustee and Executor Company Limited [1936] HCA 64

610 HIGH COURT

H.C.orA. — It is unnecessary in this view to decide whether the transfer uae invalidated by the addition of the notification of the mortgage

Brunxer or to discuss the issues of incapacity or undue influence. v.

Perrerva. I should add that I see no reason for disturbing the order of — Trustee Nicholas J. as to costs.

Co. (Lrp.). Appeal dismissed with costs. Cross appeal dis- missed with costs. Costs to be set off. Solicitors for the appellant, William Patterson & Co. q Solicitors for the respondent, Iceton, Faithfull & Baldock. AME Resources J.B. Commissioner oer CR Ase | | (HIGH COURT OF AUSTRALIA.] THE DEPUTY FEDERAL COMMISSIONER) a APPELLANT ; OF TAXES (SOUTH AUSTRALIA). . if ResPonDENT, AND ELDER'S TRUSTEE AND EXECUTOR) R me COMPANY LIMITED maa) APPELLANT, 4 H.C. or A. ON APPEAL FROM THE SUPREME COURT OF a) 1936. SOUTH AUSTRALIA. Ww a Avetawe, Land Tax (Cth.)\—Assessment—Validity—Pastoral leases of Crown lands—Ne Oct. 7. objection—Appeal—Grounds available—Amendment—Land Tax Assesi | — 1910-1912 (No. 22 of 1910—No. 37 of 1912), secs. 29, 44, 74—Land Tax . poe ment Act 1914 (No. 29 of 1914)—Land Tax Assessment Act 1930 (No. 1 of ec. 10. sda 'Statute—Construction—Erroneous assumption by Parliament as to effect of Prteant" The Land Tax Assessment Act 1910-1912 provided that land tax

MeTiemman JJ. charged on land as owned at noon on the thirtieth day of June i

67 C.L.R.] OF AUSTRALIA.

61)

preceding the financial year for which the tax was levied. The Act exempted H. C. or A

from tax leases of certain Crown lands, including lands leased for pastoral purposes. The Land Tax Assessment Act 1914, which came into operation on 2lst December 1914, amended the 1910-1912 Act so that pastoral leases were excluded from the exemption, but it did not specify the financial year as from which the exclusion took effect. Amendments made by the Land Tax Assessment Act 1930 showed that Parliament assumed that pastoral leases were taxable in respect of the financial year beginning on Ist July 1914.