Stone v Federal Commissioner of Taxation [1918] HCA 67

OF AUSTRALIA. 389

was frequently brought for different causes of action, and did not 4. ©. or 4. seek to drive plaintiffs to a multiplicity of suits. Sec. 6 speaks of bese "any action in the Supreme Court in respect of any cause or causes Newarcu ofaction." The words " the liability the subject of such judgment" \ncjvsow. mean to confine the consideration of the defendant's conduct to

liability which has passed into the judgment, and not to imprison

him with reference to a debt under a judgment because of repre-

hensible conduct in relation to some other liability. When the

cause or causes of action have passed into a judgment, then it may

be said the debt, now one of record, is indivisible from the date of

judgment.

The judgment appealed against should therefore be affirmed, and

appeal dismissed.

"

Appeal dismissed with costs. Solicitors for the appellant, McLaughlin, Eaves & Johnston, Solicitors for the respondent, Rigby & Fielding.

B.Gi:

{HIGH COURT OF AUSTRALIA.)

STONE . 7 P i ; 5 q 3 . APPELLANT;

AND

- THE FEDERAL COMMISSIONER OF TAXA- | TION it ResPoNDENT.

4 Income Tax—Assessment—Appeal—Burden of proof—Effect ¢f Commissioner's a tau decision—Income Tax Assessment Act 1915-1916 (No. 34 of 1915—No. 39 of z 1916), sec. 32. MeLBourne,

On an appeal from an assessment of income made by the Federal Commis- or ae 15, sioner of Taxation under the Income Tax Assessment Act 1915-1916, it is . assumed that the Commissioner has made the assessment after careful Isaacs J.

FEpERar. Commis SIONER OF TAXATION,

Oct, 18.

HIGH COURT (1918.

consideration, with experienced aid and with a general, practical and varied knowledge of business, and the effect of sec. 32 is to make his assessment final unless the taxpayer establishes that it is excessive.

Apprat from the Federal Commissioner of Taxation. Joseph Ernest Stone made a return of his income for the year ending 30th June 1916 for the purpose of Federal income tax for the year 1916-1917. The return showed for the period a balance of £519 as being income from personal exertion, and upon that sum — : Stone was assessed. Subsequently the Commissioner investigated : Stone's books and accounts, and asked him for a further statement of