Fletcher v A H McDonald and Company Pty Ltd [1927] HCA 12

174 HIGH COURT

H.C. or A. accumulated profits that were actually used in the business of

me appellant during the relevant period of assessment. Sarr, ess ; STEVENSON Appeal dismissed with costs. & Hare Pry. Lrp.

v Solicitors for the appellant, J. M. Smith & Emmerton. eee Solicitor for the respondent, Gordon H. Castle, Crown Solicitor fi

SIONER OF the Commonwealth. TAXATION. al

{HIGH COURT OF AUSTRALIA.]

FLETCHER CoMPLAINANT,

AND

A. H. McDONALD & COMPANY PRO- R PRIETARY LIMITED . 3 } hs DEFENDANT,

ON APPEAL FROM THE SUPREME COURT OF

VICTORIA. H.C. of A. Industrial Arbitration — Award — Interpretation — Apprentices— Wages— 1927. award applies to those apprenticed before award. Metrovrne, By an award of oes Court of Conciliation and Arbitr Mar. 10. which came into operation on Ist January 1925, it was provided that app might be allowed in certain trades, that only a limited number of app Sypney, might be taken by any respondent to the award and that the term of apprenti April 12. ship should be five years. It was also provided that "the minimum rate Prose? wages to be paid by any respondent to apprentices shall be" during Isaacs, Higgins, the five years of apprenticeship a certain sum per week. lorena Held, by Knox C.J., Rich and Starke JJ. (Isaacs and Higgins JJ. dissent

that the provision as to the minimum rate of wages applied only to apprent ships entered into after the award came into operation.

Decision of the Supreme Court of Vietoria (Zrvine C.J.) affirmed.

39 C.L.R.] OF AUSTRALIA.

ApreaL from the Supreme Court of Victoria.

On 5th September 1922 an indenture of apprenticeship was entered into between A. H. McDonald & Co. Pty. Ltd. as employer, Edward Gordon Fletcher (who was then fourteen years of age) as apprentice, and Walter Thomas Fletcher as parent or guardian, whereby the Company agreed (inter alia) to take the apprentice as its apprentice for the full term of six years from 5th September 1922, to teach and instruct him in the process, trade or business of mechanical engineer, and to pay him wages at the following rates : 9s. per week for the first year, 13s. 6d. per week for the second year, 17s. 6d. per week for the third year, 22s. per week for the fourth year, 30s. per week for the fifth year and 41s. 6d. per week for the sixth year. On 22nd December 1924 an award was made by the President of the Commonwealth Court of Conciliation and Arbitration in a dispute between the Amalgamated Engineering Union and certain respondents including the Company. The award, except as to certain provisions which are not material, was to be operative from midnight on Ist January 1925. The provisions of the award were, so far as is material, as follows :—