Emmerton v Federal Commissioner of Land Tax [1916] HCA 53

40 HIGH COURT [1916.

H.C. or A. in holding that the findings of the jury and the judgment in the _— action should be set aside, and that a new trial should be had Ryaw between the parties, and I agree that the appeal should be dismissed.

Ross.

Appeal dismissed with costs, including costs of motion for special leave to appeal.

Solicitor for the appellant, George Storer. Solicitors for the respondents, Morris & Fletcher.

(HIGH COURT OF AUSTRALIA.]

EMMERTON AND ANOTHER : : . APPELLANTS ; AND

THE FEDERAL COMMISSIONER OF LAND } TAX ; é : . : : : { RESPONDENT.

H.C. or A. Land Tax—Assessment—Joint owners—Beneficial interest under settlement made,

1916. or will of testator who died, before 1st July 1910—Interest under several settlements _~ or wills— Beneficial interest in land" —Holders of " original shares" — Land MELBOURNE, — 'Tax Assessment Act 1910-1914 (No. 22 of 1910—No. 29 of 1914), secs. 38 (7), (8)-

Sept. 11, 12, 19. Held, by Griffith C.J. and Barton, Gavan Duffy and Rich JJ. (Isaacs J.

dissenting), that the term " beneficial interest in land" in the proviso to

Barton, Inange, _-Sub-See. 7 of see. 38 of the.Land Tax Assessment Act 1910-1914 refers to the See beneficial interest in land mentioned in the earlier part of the sub-section,

and means the whole beneficial interest in the land assessed ; that the proviso does not apply to a case in which each of the settlements or wills relied upon comprises only an undivided interest in land; and that the only effect of the proviso is that, when the same group of persons take different parcels of land under more than one settlement or will, then, whether the settlors or testators are a single person or not, the privilege conferred by sub-sec. 7 must be claimed, once for all, in respect of the aggregate value of all the land.

22 C.L.R.J OF AUSTRALIA.