Lever Bros Pty Ltd v Commissioner of Taxation (Cth) [1948] HCA 25

High Court of Australia Williams J. Lever Bros Pty Ltd v Commissioner of Taxation (Cth) [1948] HCA 25

ORDER Appeals dismissed with costs.

Cur. adv. vult.

J.Williams delivered the following written judgment:—

Sept. 27 Williams J

This is an appeal by Lever Bros. Pty. Ltd. under the provisions of s. 196 of the Income Tax Assessment Act 1936-1941 from a decision of the Board of Review given on 22nd March 1948. The appeal concerns the refusal of the Board to overrule the decision of the Commissioner of Taxation disallowing objections lodged by the Company against six assessments made pursuant to s. 136 of the Income Tax Assessment Act and two assessments of further tax on undistributed income made pursuant to Part IIIA. of that Act. Although s. 196 refers to the proceedings in this Court as an appeal, they are proceedings, as has so often been stated, in the original jurisdiction, but the parties have agreed that the evidence given before the Board so far as relevant shall be considered to be evidence given in these proceedings. A number of grounds were taken in the notice of appeal, but the only ground pressed was that the Board should have held that the Commissioner was precluded by s. 170 (3) of the Act from making the eight assessments in question.

The facts relevant to this ground can be shortly stated. In respect of the years of income ending approximately 30th June 1936 to 1941 inclusive, the Company duly furnished to the Commissioner returns setting forth a full and complete statement of the total income derived by it and of any deductions claimed by it during these years. From these returns the Commissioner made assessments of the taxable income of the Company and of the tax payable thereon. I shall call these assessments ordinary assessments. They were made on 25th March 1937, 24th February 1938, 21st March 1939, 18th March 1940, 31st March 1941 and 16th May 1942 respectively. On 15th October 1942 the Commissioner gave the Company notices of assessment in respect of the same years of income under s. 136 of the Act, and by each assessment increased the taxable income of the Company and the amount of tax payable by the Company. Credit was given for payments made under the ordinary assessments. The notices referred to these assessments as amended assessments.