Weatherly v Federal Commissioner of Land Tax [1915] HCA 66

H.C. or A, 1915. en

MELBOURNE,

Sept. 24.

Griffith O., Gavan Duffy and Rieh JJ,

HIGH COURT

(HIGH COURT OF AUSTRALIA.)

WEATHERLY . A cs if , 4 . APPELLANT;

AND

THE FEDERAL COMMISSIONER OF )

LAND TAX. ; i ; FSD RESPONDENT.

Land Tax—Asseasment—Life tenant—Lease for a definite term—Lease from year to year—Land Tax Assessment Act 1910-1914 (No. 22 of 1910—No. 29 of 1914), sec, 42a.

'A lease from year to year is a lease for a definite term within the meaning of sec. 42a of the Land Tax Assessment Act 1910-1914, and, therefore, the lessee under such a lease is not to be deemed to be the life tenant of the land leased.

CASE STATED.

On an appeal by Lionel James Weatherly from an assessment for income tax for the year ending 30th June 1913, Griffith CJ. stated a case for the opinion of the Full Court, which, so far as is material, was as follows :—

1. By indenture of lease made 30th June 1909 between William Weatherly, therein described and therein and herein called " the lessor," of the one part, and Lionel James Weatherly, therein described and therein and herein called "the lessee," of the other part, the lessor for the consideration therein mentioned demised and leased unto the lessee certain freehold lands within the Commonwealth of Australia as therein mentioned, with the exception and reservation also therein mentioned, to be held by the lessee for a period of six calendar months from 30th June 1909, and thereafter from year to year until the said lease should be determined on 31st December in any year by either party giving to the other six calendar months' previous notice in

ge esis

20 CLR] OF AUSTRALIA. 283

writing, yielding and paying therefor during the continuance of H mi ae

the said lease unto the said lessor the rent therein mentioned. Ao

3. Notice determining the said lease has not been given by Wearwerty either party to the said lease to the other party and at noon on mis at 30th June 1912 the lessee was in possession, control and occupa- oath tion of the land expressed to be demised and leased by the said [anv Tax.