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\b\f0\fs24\insrsid333867\charrsid8862359  PRIV}{\b\f0\fs24\insrsid3688922\charrsid8862359 Y}{\b\f0\fs24\insrsid333867\charrsid8862359  COUNCIL }{\b\f0\fs24\insrsid3688922\charrsid8862359 OF FIJI}{\b\f0\fs24\insrsid333867\charrsid8862359 
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\par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3688922 {\b\f0\fs24\insrsid333867\charrsid3688922 FIJI RESORTS LTD}{\f0\fs24\insrsid333867\charrsid7562465 
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\par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8273512 {\f0\fs24\insrsid333867\charrsid12978564 JUDGMENT OF THE}{\f0\fs24\insrsid16595025\charrsid12978564  }{\f0\fs24\insrsid333867\charrsid12978564 
LORDS OF THE JUDICIAL COMMITTEE OF THE PRIVY COUNCIL,}{\f0\fs24\insrsid8273512 
\par }{\f0\fs24\insrsid333867\charrsid12978564 DELIVERED THE 18TH OCTOBER 1982
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\par }\pard \ql \li2160\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid4012458 {\i\f0\fs24\insrsid333867\charrsid11358500 Present at the Hearing}{\f0\fs24\insrsid333867\charrsid16595025 :}{\f0\fs24\insrsid333867 
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\par }{\f0\fs24\insrsid333867\charrsid16595025 LORD KEITH OF KINKEL }{\f0\fs24\insrsid3688922 
\par }{\f0\fs24\insrsid333867\charrsid16595025 LORD LOWRY }{\f0\fs24\insrsid11358500 
\par }{\f0\fs24\insrsid333867\charrsid16595025 LORD BRIDGE OF HARWICH }{\f0\fs24\insrsid3688922 
\par }{\f0\fs24\insrsid333867\charrsid16595025 LORD BRIGHTMAN }{\f0\fs24\insrsid333867 
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\par }\pard \qc \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid11358500 {\f0\fs24\insrsid333867\charrsid16595025 (}{\i\f0\fs24\insrsid333867\charrsid3688922 Delivered by}{\f0\fs24\insrsid333867\charrsid16595025  LORD BRIGHTMAN)
}{\f0\fs24\insrsid333867 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid3688922\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The question arising on this appeal relates to estate duty on shares in two Fiji companies; the shares were part of the community property of a husband and wife under the law of the State of Califo}{
\f0\fs24\insrsid11358500 rn}{\f0\fs24\insrsid333867\charrsid16595025 ia; the claim to duty is made on the death of the husband, who died in 1972 and is survived by his wife. It is conceded on the }{\f0\fs24\insrsid11358500 part}{
\f0\fs24\insrsid333867\charrsid16595025  of the tax-payer that estate duty is payable in respect of a half interest in the shares. The Commissioner, however, claims estate duty on the whole. His submission succeeded at f}{\f0\fs24\insrsid11358500 i}{
\f0\fs24\insrsid333867\charrsid16595025 rst instance but failed on appeal. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid3688922\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The deceased Mr Alan Davis, was married in 1940. In 1948 he and his wife acquired a domicil}{\f0\fs24\insrsid3688922 e of choice in the State of Cal}{\f0\fs24\insrsid333867\charrsid16595025 
ifornia. The law of California at the relevant time is not a dispute. It imposes on parties to a m
arriage the regime of community of goods, unless the parties contract out under section 5103 of the Civil Code. Subject to any such contract, all property acquired by either party during the subsistence of the marriage is community property, except proper
t
y acquired by gift, bequest, devise or descent, and the income thereof, and certain other descriptions of property which need not be mentioned. In particular, the earnings of each spouse when living together are community property. Subject to certain exce
ptions, the husband has control of community property. This is provided for by section 5125 in the following }{\f0\fs24\insrsid3688922 terms}{\f0\fs24\insrsid333867\charrsid16595025 : }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid3688922\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "Except as provided in Sections 5113.5, 5124 and 5128, the husband has the management and control of the co}{
\f0\fs24\insrsid3688922 mmuni}{\f0\fs24\insrsid333867\charrsid16595025 ty personal property, with like absolute power of disposition, other than testamentary, as he has of his separate estate; provided, however, that he cannot make }{
\f0\fs24\insrsid3688922\charrsid16595025 a gift}{\f0\fs24\insrsid333867\charrsid16595025  of such community personal property, or dispose of the same without a valuable consideration, or sell, convey, or e
ncumber the furniture, furnishings, or fittings of the home, or the clothing or wearing apparel of the wife or minor children that is community property without the written consent of the wife." 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid3688922 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The exception in section 5113.5 relates to property transfe}{\f0\fs24\insrsid3688922 rr}{\f0\fs24\insrsid333867\charrsid16595025 
ed by both spouses to trustees to be held as community property. Section 5124 confers on the wife the management and control }{\f0\fs24\insrsid3688922\charrsid16595025 of her}{\f0\fs24\insrsid333867\charrsid16595025 
 own earnings, and certain other receipts, so long as they retain their separate identity. Section 5128 deals with the case of a spouse who is }{\i\f0\fs24\insrsid333867\charrsid3688922 non compos mentis}{\f0\fs24\insrsid333867\charrsid16595025 . 
\par }{\f0\fs24\insrsid3688922 
\par }{\f0\fs24\insrsid333867\charrsid16595025 Lastly, though appearing earlier in the Code, section 5105 provides as follows: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid3688922\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "The respective interests of the husband and wife in community property during continuance }{
\f0\fs24\insrsid3688922 of the}{\f0\fs24\insrsid333867\charrsid16595025  marriage relation are present, exis
ting and equal interests under the management and control of the husband as is provided in Sections 5125 and 5127. This section shall be construed as defining the respective interests and rights of husband and wife in community property." 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid3688922 
\par }{\f0\fs24\insrsid333867\charrsid16595025 Section 5127 deals with the management and control o}{\f0\fs24\insrsid3688922 f}{\f0\fs24\insrsid333867\charrsid16595025  community real property. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid3688922\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The only sections directly relevant for present purposes are sections 5105 and 5125. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid3688922\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 These sections are further explained in an affidavit of}{\f0\fs24\insrsid3688922  }{\f0\fs24\insrsid333867\charrsid16595025 Mr G. A. Strader, an attorney of the State of California, filed on beha}{
\f0\fs24\insrsid3688922 lf}{\f0\fs24\insrsid333867\charrsid16595025  of the appellant, the Commissioner of Estate and Gift}{\f0\fs24\insrsid3688922  }{\f0\fs24\insrsid333867\charrsid16595025 Duties. He says this: 
\par }{\f0\fs24\insrsid333867 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "The extent of a husband}{\f0\fs24\insrsid16595025\charrsid16595025 '}{
\f0\fs24\insrsid333867\charrsid16595025 s control over community funds is such that he is entitled to possession of same, and has a cause of action against his wife, 
in the event of her secreting same and refusing to pay same to him after demand, such action by the wife being an invasion and violation of his right to manage, control, and dispose of them."}{\f0\fs24\insrsid3688922 
\par }\pard \ql \li0\ri0\nowidctlpar\tx-284\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7562465 {\f0\fs24\insrsid3688922 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "The husband}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 
s relationship to community property is such that 
as a general rule he, and he alone, has lawful standing to bring court actions concerning community property; an exception being that the wife may resort to appropriate judicial remedies to protect and safeguard the community property against inconsiderat
e and fraudulent acts of the husband." 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3688922 {\f0\fs24\insrsid3688922 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "The husband has control of community property, and may m}{\f0\fs24\insrsid11358500 ort}{
\f0\fs24\insrsid333867\charrsid16595025 gage personal property without his wife}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s consent." }{\f0\fs24\insrsid333867 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15213866 {\f0\fs24\insrsid3688922\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 
"Gifts of community property made by a husband without consent of his wife are not void, but are voidable only at instance of the wife." }{\f0\fs24\insrsid333867 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15213866 {\f0\fs24\insrsid3688922\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "All community property is liable for the husband}{\f0\fs24\insrsid16595025\charrsid16595025 '}{
\f0\fs24\insrsid333867\charrsid16595025 s debts, and subject to his disposal. Community property is not liable for the wife}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s torts or contractual obligations after }{
\f0\fs24\insrsid3688922 marriage}{\f0\fs24\insrsid333867\charrsid16595025  since such liability would impose an unwarranted inter}{\f0\fs24\insrsid3688922 f}{\f0\fs24\insrsid333867\charrsid16595025 erence with and infringement upon the husband}{
\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s right to management and contro}{\f0\fs24\insrsid3688922 l.}{\f0\fs24\insrsid333867\charrsid16595025 " 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid3688922 
\par }{\f0\fs24\insrsid333867\charrsid16595025 None of these propositions was disputed by Mr Martin A}{\f0\fs24\insrsid3688922 .}{\f0\fs24\insrsid333867\charrsid16595025  Schainbaum, who gave affidavit evidence for the respondent tax-payer, and added this: }{
\f0\fs24\insrsid3688922 
\par 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "The major premise upon which Califo}{\f0\fs24\insrsid3688922 rn}{\f0\fs24\insrsid333867\charrsid16595025 
ia community property law operate is that}{\f0\fs24\insrsid16595025  }{\f0\fs24\insrsid333867\charrsid16595025 property acquired during marriage is presumed to be community property}{\f0\fs24\insrsid5314286 .}{\f0\fs24\insrsid333867\charrsid16595025 
 All that is necessary to cause the presumption to arise is proof that the property was acquired}{\f0\fs24\insrsid3688922  }{\f0\fs24\insrsid333867\charrsid16595025 during ma}{\f0\fs24\insrsid3688922 rr}{\f0\fs24\insrsid333867\charrsid16595025 iage}{
\f0\fs24\insrsid3688922 .}{\f0\fs24\insrsid333867\charrsid16595025 " 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid3688922 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The property in regard to which the claims to duty arise consist of holdings in two companies incorporated in Fiji and known as Fiji Mocambo Holdings}{\f0\fs24\insrsid3688922  }{
\f0\fs24\insrsid333867\charrsid16595025 Limited }{\f0\fs24\insrsid3688922 ("}{\f0\fs24\insrsid333867\charrsid16595025 Mocambo") and Yanuca Island Limited }{\f0\fs24\insrsid3688922 ("}{\f0\fs24\insrsid333867\charrsid16595025 Yanuca")}{
\f0\fs24\insrsid3688922 .
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3688922 {\f0\fs24\insrsid3688922 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The origin }{\f0\fs24\insrsid3688922 of the}{\f0\fs24\insrsid333867\charrsid16595025  }{\f0\fs24\insrsid3688922 Mocam}{\f0\fs24\insrsid333867\charrsid16595025 bo shares dates ba}{\f0\fs24\insrsid3688922 c}{
\f0\fs24\insrsid333867\charrsid16595025 k to September 1961, when the deceased and his wife bought shares and notes in Fiji Holdings Limited with a cheque drawn on their joint banking account. Th
ese shares and notes were registered in their joint names on 23 October 1961. Further shares and notes in Fiji Holdings Limited were issued in their joint names in April 1965. In March 1966 Fiji Holdings Limited was placed in voluntary liquidation, and th
e share and note-holders received instead shares (technically stock units) and notes of Mocambo. In 1969 as a result of certain conversion a}{\f0\fs24\insrsid3688922 rr}{\f0\fs24\insrsid333867\charrsid16595025 
angements and a bonus issue, the deceased and his wife ended with 37,354 shares of $1 each in Mocambo, registered in their joint names. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid3688922\charrsid16595025 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid333867\charrsid16595025 
Between the date of the purchase of the shares and notes in Fiji Holdings Limited and the registration thereof in their joint names, namely on 6 October 1961, the deceased and his wife entered into an agreement regulating their property interests}{
\f0\fs24\insrsid3688922 .}{\f0\fs24\insrsid333867\charrsid16595025  The agreement recited that: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid3688922\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "All property }{\f0\fs24\insrsid3688922\charrsid16595025 of every}{\f0\fs24\insrsid333867\charrsid16595025 
 kind and nature now owned or held by said parties in their joint names was acquired and purchased with the community earnings of said parties; 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid5314286 
\par }{\f0\fs24\insrsid333867\charrsid16595025 and that: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid3688922\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "It is the intention of said hu
sband and wife to enter into a written memorandum of agreement attesting to the community status of their joint tenancy property, and the separate status o}{\f0\fs24\insrsid3688922 f certain other proper}{\f0\fs24\insrsid9001787 t}{
\f0\fs24\insrsid3688922 y."}{\f0\fs24\insrsid333867\charrsid16595025 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid3688922 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The p}{\f0\fs24\insrsid3688922 ar}{\f0\fs24\insrsid333867\charrsid16595025 ties then agreed, so far as relevant for present purposes: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid3688922\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 
"(1) That all property of every kind, nature and description now owned or held of record title by said husband and wife in their joint }{\f0\fs24\insrsid4198609 name}{\f0\fs24\insrsid333867\charrsid16595025 
s as joint tenants, at all times herein mentioned has been, now is, and shall remain, the community property of said husband and wife without regard to the fo}{\f0\fs24\insrsid4198609 rm}{\f0\fs24\insrsid333867\charrsid16595025 
 and record of ownership under which the }{\f0\fs24\insrsid4198609 same}{\f0\fs24\insrsid333867\charrsid16595025  was acquired or is now held. 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid333867\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 (2) That all property inherited by either said husband or said wife during their ma}{\f0\fs24\insrsid4198609 
rr}{\f0\fs24\insrsid333867\charrsid16595025 iage is the separate property, respectively, of said husband or of said wife. 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 (3) That all property that may }{\i\f0\fs24\insrsid333867\charrsid3543477 hereafter}{
\f0\fs24\insrsid333867\charrsid16595025  be acquired by said husband and wife, during the con}{\f0\fs24\insrsid4198609 t}{\f0\fs24\insrsid333867\charrsid16595025 inuance of their marriage, }{\i\f0\fs24\insrsid333867\charrsid3543477 EXCEPT}{
\f0\fs24\insrsid333867\charrsid16595025  that acquired by either of them by gift, bequest, devise or descent shall become and remain the community property of said husband and wife without regard to the fo}{\f0\fs24\insrsid4198609 rm}{
\f0\fs24\insrsid333867\charrsid16595025  and record of ownership under which the same is acquired or held." 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid333867\charrsid16595025 
\par In general effect, the agreement merely con}{\f0\fs24\insrsid3543477 firm}{\f0\fs24\insrsid333867\charrsid16595025 ed the situation arising under Californian law in the absence of an agreement for separation of goods. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid4198609\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 In October 1967 and July 1968 there were issued in the sole name of the deceased shares of \'a3
1 each in Yanuca (then called Fiji Resorts Limited) amounting in all to 25,180 shares. These were subsequently converted}{\f0\fs24\insrsid10316686  }{\f0\fs24\insrsid333867\charrsid16595025 into shares of $2 each. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid4198609\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 On 28 February 1972 the deceased died, possessed of 37,354 shares in Mocambo held in joint names, and 25,180 shares in Yanuca in his sole name. 
\par }{\f0\fs24\insrsid333867 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4198609 {\f0\fs24\insrsid4198609\charrsid4198609 At some time after his death and by some means, the Mocambo shares were converted in
to 101,404 shares of $1 each in the respondent Fiji Resorts Limited registered in the joint names of the deceased and his widow, and the Yanuca shares were converted into 131,661 shares of the same company registered in the sole name of the deceased. The 
First National Bank of San Jose California, the executor named in the deceased's will, obtained probate in California, in May 1972. In and after September 1973 a sale of the shares in the respondent company was made and transfers in favour}{
\f0\fs24\insrsid4198609  }{\f0\fs24\insrsid4198609\charrsid4198609 of}{\f0\fs24\insrsid4198609  }{\f0\fs24\insrsid4198609\charrsid4198609 the purchasers
 were registered by the company notwithstanding that no representation had been taken out in Fiji. The will was ultimately proved in Fiji in November 1976. }{\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid4198609\charrsid4198609 
\par The commissioner of Estate and Gift Duties claimed that the respondent company was accountable for death duties on the shares on the ground that it had inte}{\f0\fs24\insrsid4198609 rmedd}{\f0\fs24\insrsid4198609\charrsid4198609 
led in the estate and had therefore inc}{\f0\fs24\insrsid4198609 urred}{\f0\fs24\insrsid4198609\charrsid4198609 
 accountability pursuant to section 31 of the Estate and Gift Duties Ordinance Cap. 178. This claim was upheld in November 1977 in the Supreme Court of Fiji, and by the Court of Appeal in August 1978. }{\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid4198609\charrsid4198609 
\par The respondent duly filed an account in 1977 pursuant to the Order}{\f0\fs24\insrsid4198609  }{\f0\fs24\insrsid4198609\charrsid4198609 of}{\f0\fs24\insrsid4198609  }{\f0\fs24\insrsid4198609\charrsid4198609 
the Supreme Court. In April 1978 the appellant assessed estate duty upon the }{\f0\fs24\insrsid3543477 b}{\f0\fs24\insrsid4198609\charrsid4198609 asis that the entirety of the Mocambo and Yanuca share
s were dutiable on the deceased's death. The respondent contested this assessment, and claimed }{\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid4198609\charrsid4198609 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid4198609\charrsid4198609 (1) that the Mocambo shares, which were held in}{\f0\fs24\insrsid4198609  }{
\f0\fs24\insrsid4198609\charrsid4198609 joint names, were the separate property of the wife and therefore not dutiable, and }{\f0\fs24\insrsid4198609 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15213866 {\f0\fs24\insrsid4198609 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid4198609\charrsid4198609 (2) that only the Yanuca shares, which were held in the deceased's sole name, were community property. 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4198609 {\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid4198609\charrsid4198609 The matter came back to the Supreme Court on the asessment in 1979. On the questions of fact which were raised, Mr Justice Williams held that both the Mocambo and the Yanuca sh
ares had been purchased out of community funds, and were therefore community property at the death of the deceased. The learned judgement made no finding whether part or the whole of the funds used for the acquisition of the shares had originated from the
 deceased or from his wife or both, and having regard to the complexity of the evidence this is not a matter for surprise. }{\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid4198609\charrsid4198609 
\par Before turning to the decision of the learned judge on the duty consequences of his findings of fact, their Lordships will refer to the Ordinance itself. }{\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid4198609\charrsid4198609 
\par The Ordinance was passed as a consolidating Ordinance in 1966. Under section 3, duty is payable on the }{\f0\fs24\insrsid4198609 f}{\f0\fs24\insrsid4198609\charrsid4198609 inal balance of the }{\f0\fs24\insrsid4198609 e}{
\f0\fs24\insrsid4198609\charrsid4198609 state of the deceased as dete}{\f0\fs24\insrsid4198609 rm}{\f0\fs24\insrsid4198609\charrsid4198609 
ined in accordance with the provisions of the Ordinance. The duty is assessed as a percentage of the final balance of the estate. In computing the }{\f0\fs24\insrsid4198609 f}{\f0\fs24\insrsid4198609\charrsid4198609 
inal balance, the deceased's estate is deemed to include and consist of certain classes of}{\f0\fs24\insrsid3543477  property set out in section 5(1}{\f0\fs24\insrsid4198609\charrsid4198609 ), of which four are material for present purposes. }{
\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid4198609\charrsid4198609 
\par The first class reads as follows: }{\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid4198609\charrsid4198609 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid3543477 "}{\f0\fs24\insrsid4198609\charrsid4198609 (}{\i\f0\fs24\insrsid4198609\charrsid4198609 a) }{
\f0\fs24\insrsid4198609\charrsid4198609 All prope}{\f0\fs24\insrsid3543477 rty}{\f0\fs24\insrsid4198609\charrsid4198609  of the deceased which is situate in Fiji at his death and to which any person 
becomes entitled under the will or intestacy of the deceased except property held by the deceased as trustee }{\f0\fs24\insrsid3543477 f}{\f0\fs24\insrsid4198609\charrsid4198609 or another person." }{\f0\fs24\insrsid4198609 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4198609 {\f0\fs24\insrsid4198609\charrsid4198609 
\par The second, third and fourth classes }{\f0\fs24\insrsid4198609 ar}{\f0\fs24\insrsid4198609\charrsid4198609 e descriptions of property comprised in any gift, and in a }{\i\f0\fs24\insrsid4198609\charrsid4198609 donatio mortis causa. }{
\f0\fs24\insrsid4198609\charrsid4198609 These classes are not relevant. 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid4198609\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The fifth class is not expressed as "property" but as "beneficial interest". It reads as follows: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid4198609\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "(}{\i\f0\fs24\insrsid333867\charrsid3543477 e}{\f0\fs24\insrsid333867\charrsid16595025 
) The beneficial interest held by the deceased immediately before his death in any property as a joint tenant or joint owner with any other person or persons if that property was situate in Fiji at the death of the deceased." 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The next two classes are policy money and an annuity or other interest purchased or provided by the deceased, and are not relevant. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid4198609\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The eighth cla}{\f0\fs24\insrsid4198609 ss}{\f0\fs24\insrsid333867\charrsid16595025  is property subject to a general power of appointment. It reads as follows: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid4198609\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "(}{\i\f0\fs24\insrsid333867\charrsid4198609 h}{\f0\fs24\insrsid333867\charrsid16595025 
) Any property situate in Fiji at the death }{\f0\fs24\insrsid3688922 of the}{\f0\fs24\insrsid333867\charrsid16595025  deceased over or in respect }{\f0\fs24\insrsid4198609\charrsid16595025 of which}{\f0\fs24\insrsid333867\charrsid16595025 
 the deceased had at the time of his death a general power of appointment." 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid333867\charrsid16595025 This}{\f0\fs24\insrsid4198609  }{\f0\fs24\insrsid333867\charrsid16595025 p
aragraph has to be considered in conjunction with section 2, which is the interpretation section. It provides that, unless the context otherwise requires: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid4198609\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 " }{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 
General power of appointment}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025  includes any power or authority which enables the donee or other holder thereof, }{\f0\fs24\insrsid4198609 or}{
\f0\fs24\insrsid333867\charrsid16595025  would enable him }{\f0\fs24\insrsid4198609\charrsid16595025 if he}{\f0\fs24\insrsid333867\charrsid16595025  was }{\f0\fs24\insrsid4198609\charrsid16595025 of full}{\f0\fs24\insrsid333867\charrsid16595025 
 capacity, }{\f0\fs24\insrsid4198609\charrsid16595025 to obtain}{\f0\fs24\insrsid333867\charrsid16595025 
 or appoint or dispose of any property or to charge any sum of money upon any property as he thinks fit for his own benefit, whether exerciseable orally or by instrument }{\i\f0\fs24\insrsid333867\charrsid3829062 in}{
\i\f0\fs24\insrsid3829062\charrsid3829062 t}{\i\f0\fs24\insrsid333867\charrsid3829062 er vivos}{\f0\fs24\insrsid333867\charrsid16595025  or
 by will or otherwise howsoever, but does not include any power exercisable by a person in a fiduciary capacity under a disposition not made by himself, or exercisable as mortgagee." 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The ninth and last class is property comprised in a settlement made by the deceased under which he has an interest. It is described as follows: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid4198609\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "(}{\i\f0\fs24\insrsid333867\charrsid3829062 i}{\f0\fs24\insrsid333867\charrsid16595025 
) any property situate in Fiji at the death of the deceased comprised in any settlement, trust or other disposition of property (including the proceeds of the sale or conversion }{\f0\fs24\insrsid4198609\charrsid16595025 of any}{
\f0\fs24\insrsid333867\charrsid16595025  such property and all investments }{\f0\fs24\insrsid4198609\charrsid16595025 for the}{\f0\fs24\insrsid333867\charrsid16595025  time being representing the same and a}{\f0\fs24\insrsid4198609 l}{
\f0\fs24\insrsid333867\charrsid16595025 l property which has in any manner been substituted therefor) made by the deceased whether before or after the commencement of this Ordinance: 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid333867\charrsid16595025 
\par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 (i) }{\f0\fs24\insrsid3829062 b}{\f0\fs24\insrsid333867\charrsid16595025 y which an interest in that prope}{
\f0\fs24\insrsid4198609 r}{\f0\fs24\insrsid333867\charrsid16595025 ty or in the proceeds of the sale thereof is reserved, either expressly or by implication, to the deceased for his life or for the life of any other person or for any pe}{
\f0\fs24\insrsid4198609 r}{\f0\fs24\insrsid333867\charrsid16595025 iod determined by reference to the death of the deceased or of any other person; or 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 
\par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid11223311 
(ii) which is accompanied by the reservation or assurance of, or a contract for, any benefit to the deceased }{\f0\fs24\insrsid4198609\charrsid11223311 for the}{\f0\fs24\insrsid333867\charrsid11223311 
 term of his life or of the life of any other person or for any period determined by reference to the death of the deceased or}{\f0\fs24\insrsid4198609\charrsid11223311  }{\f0\fs24\insrsid333867\charrsid11223311 of}{
\f0\fs24\insrsid4198609\charrsid11223311  }{\f0\fs24\insrsid333867\charrsid11223311 any other person}{\f0\fs24\insrsid333867\charrsid16595025 ; or 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 
\par }\pard \ql \li1430\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin1430\itap0\pararsid15213866 {\f0\fs24\insrsid15743378 (iii) }{\f0\fs24\insrsid333867\charrsid16595025 by which the deceased has reserved to himself the right by exercise of a}{
\f0\fs24\insrsid4198609  p}{\f0\fs24\insrsid333867\charrsid16595025 ower to restore to himself or to reclaim that property or the proceeds of the sale thereof." 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid333867\charrsid16595025 Their Lordships retu}{\f0\fs24\insrsid3829062 rn}{\f0\fs24\insrsid333867\charrsid16595025  to the judgment of Mr Justice Williams. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid4198609\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The learned judgment first considered the application of paragraph (}{\i\f0\fs24\insrsid333867\charrsid4198609 h}{\f0\fs24\insrsid333867\charrsid16595025 ). He decided that the deceased had at the time of
 his death a general power of appointment over the entirety of the community property, and that therefore his estate was deemed to include the whole }{\f0\fs24\insrsid3688922 of the}{\f0\fs24\insrsid333867\charrsid16595025  Mocambo and Yanuca shares. 

\par }{\f0\fs24\insrsid4198609 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The learned judge then considered paragraph (}{\i\f0\fs24\insrsid333867\charrsid4198609 i}{\f0\fs24\insrsid333867\charrsid16595025 ). He found that the shar
es were also dutiable under this pararaph, on the footing that the agreement of October}{\f0\fs24\insrsid3829062  1}{\f0\fs24\insrsid333867\charrsid16595025 961 was a disposition within the meaning of that paragraph, and that under such}{
\f0\fs24\insrsid4198609  }{\f0\fs24\insrsid333867\charrsid16595025 disposition an interest was reserved to the deceased for his life. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid4198609\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 In reaching his conclusions the learned judge relied to a large extent on a decision of the New South Wales Court of Appeal in }{\i\f0\fs24\insrsid333867\charrsid4198609 Ochberg v. Commissioner}{
\i\f0\fs24\insrsid4198609\charrsid4198609  of }{\i\f0\fs24\insrsid333867\charrsid4198609 Stamp Duties}{\f0\fs24\insrsid333867\charrsid16595025  (1949) 49 S.R. (NSW) 248. This involved a claim to death duty on the death of the husband in 1937 in respe}{
\f0\fs24\insrsid4198609 c}{\f0\fs24\insrsid333867\charrsid16595025 t of Australian Government Bonds, the parties having been ma}{\f0\fs24\insrsid4198609 rr}{\f0\fs24\insrsid333867\charrsid16595025 ied in the regime of community }{
\f0\fs24\insrsid4198609\charrsid16595025 of goods}{\f0\fs24\insrsid333867\charrsid16595025  under the law of the Province }{\f0\fs24\insrsid3688922 of the}{\f0\fs24\insrsid333867\charrsid16595025  Cape }{\f0\fs24\insrsid4198609\charrsid16595025 of Good}{
\f0\fs24\insrsid333867\charrsid16595025  Hope. Under that law, the husband had the exclusive right }{\f0\fs24\insrsid4198609\charrsid16595025 of controlling}{\f0\fs24\insrsid333867\charrsid16595025 , managing and administering the }{
\f0\fs24\insrsid4198609\charrsid16595025 community}{\f0\fs24\insrsid333867\charrsid16595025  property, including power to alienate, pledge or mortgage without the wife}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 
s consent, subject to the wife}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s right to protect herself against the prodigality }{\f0\fs24\insrsid4198609\charrsid16595025 of her}{
\f0\fs24\insrsid333867\charrsid16595025  husband by applying to the court for a }{\i\f0\fs24\insrsid333867\charrsid4198609 separa}{\i\f0\fs24\insrsid4198609\charrsid4198609 t}{\i\f0\fs24\insrsid333867\charrsid4198609 io bonorum}{
\f0\fs24\insrsid333867\charrsid16595025 . Under section 102(2)(}{\i\f0\fs24\insrsid333867\charrsid3829062 j}{\f0\fs24\insrsid333867\charrsid16595025 ) of the Stamp Duties Act 1920}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 
the estate of a deceased person was deemed to include: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 
"any property over or in respect of which the deceased had at the time of his death a general power of appointment". }{\f0\fs24\insrsid333867 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid10182322\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 A general power of appointment was defined in }{\f0\fs24\insrsid3688922 terms}{\f0\fs24\insrsid333867\charrsid16595025 
 which are not identical to, but are for practical purposes the same as, the definition in the Fiji Ordinance}{\f0\fs24\insrsid11223311 .}{\f0\fs24\insrsid333867\charrsid16595025  Under section 102(2)(}{\i\f0\fs24\insrsid333867\charrsid3829062 c}{
\f0\fs24\insrsid333867\charrsid16595025 )}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 of the Act the estate of}{\f0\fs24\insrsid10182322  a }{\f0\fs24\insrsid333867\charrsid16595025 
deceased person was also deemed to include property passing under any }{\f0\fs24\insrsid10182322\charrsid16595025 settlement}{\f0\fs24\insrsid333867\charrsid16595025 , trust o
r other disposition of property made by the deceased under which he had a reserved interest, benefit or right as in sub-paragraphs (i), (ii) and (iii) of paragraph (}{\i\f0\fs24\insrsid333867\charrsid3829062 i}{\f0\fs24\insrsid333867\charrsid16595025 
) of the Fiji Ordinance. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The claim to duty in the }{\i\f0\fs24\insrsid333867\charrsid10182322 Ochberg}{\f0\fs24\insrsid333867\charrsid16595025  case was first conside}{\f0\fs24\insrsid10182322 r}{\f0\fs24\insrsid333867\charrsid16595025 
ed in the context of paragraph (}{\f0\fs24\insrsid333867\charrsid3829062 c}{\f0\fs24\insrsid333867\charrsid16595025 ) of the Australian legislation. The court held that the conditions of that paragraph were satisfied because }{\f0\fs24\insrsid3829062 (i) 
}{\f0\fs24\insrsid333867\charrsid16595025 the parties by the act }{\f0\fs24\insrsid10182322\charrsid16595025 of marrying}{\f0\fs24\insrsid333867\charrsid16595025  produced the same result as if they has entered into a fo}{\f0\fs24\insrsid10182322 rm}{
\f0\fs24\insrsid333867\charrsid16595025 al contract for community of}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 prope}{\f0\fs24\insrsid10182322 rt}{\f0\fs24\insrsid333867\charrsid16595025 y; (}{
\f0\fs24\insrsid333867\charrsid11753636 ii}{\f0\fs24\insrsid333867\charrsid16595025 ) the bonds had been provided by the deceased; and (}{\f0\fs24\insrsid10182322\charrsid11753636 ii}{\f0\fs24\insrsid333867\charrsid11753636 i}{
\f0\fs24\insrsid333867\charrsid16595025 ) the}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 effect}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid3688922 of the}{\f0\fs24\insrsid333867\charrsid16595025  regime }{
\f0\fs24\insrsid10182322\charrsid16595025 of community}{\f0\fs24\insrsid333867\charrsid16595025  }{\f0\fs24\insrsid10182322\charrsid16595025 of goods}{\f0\fs24\insrsid333867\charrsid16595025 
 was that the deceased had a beneficial interest in the whole of the community prope}{\f0\fs24\insrsid10182322 rt}{\f0\fs24\insrsid333867\charrsid16595025 y. The court also held that the bonds were dutiable under paragraph (}{
\f0\fs24\insrsid333867\charrsid11753636 j}{\f0\fs24\insrsid333867\charrsid16595025 ) as being the subject matter of a general power of appointment, but no separate reasons were expressed for that conclusion. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 When the instant case came before the Court of Appeal of Fiji, the court first considered whether duty was elligible on the shares under paragraph (}{\i\f0\fs24\insrsid333867\charrsid10182322 e}{
\f0\fs24\insrsid333867\charrsid16595025 ), that is to say on: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "the beneficial interest held by the deceased .}{\f0\fs24\insrsid11223311  }{
\f0\fs24\insrsid333867\charrsid16595025 .}{\f0\fs24\insrsid11223311  . . }{\f0\fs24\insrsid333867\charrsid16595025  in any property as }{\f0\fs24\insrsid10182322\charrsid16595025 a joint}{\f0\fs24\insrsid333867\charrsid16595025  tenant or joint o
wner with any other person .}{\f0\fs24\insrsid11223311  }{\f0\fs24\insrsid333867\charrsid16595025 .}{\f0\fs24\insrsid11223311  }{\f0\fs24\insrsid333867\charrsid16595025 .}{\f0\fs24\insrsid11223311  .}{\f0\fs24\insrsid333867\charrsid16595025 " 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid333867\charrsid16595025 
\par This claim, which was not the subject matter of decision in the Supreme Court, was rejected because: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "the powers of the husband do not create any beneficial interest in a joint tenancy or joint ownership". 

\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid10182322 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The court then turned to paragraph (}{\i\f0\fs24\insrsid333867\charrsid10182322 h}{\f0\fs24\insrsid333867\charrsid16595025 ). That claim also was rejected, primarily on the}{\f0\fs24\insrsid10182322  }{
\f0\fs24\insrsid333867\charrsid16595025 ground that the deceased could not appoint the community property to himself absolutely and therefore could not appoint it "as he thinks fit for his own benefit", }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 Finally, the court considered the claim under paragraph (}{\i\f0\fs24\insrsid333867\charrsid11753636 i}{\f0\fs24\insrsid333867\charrsid16595025 ). The court held, first, that: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 Until a final division is made the husband remains a fiduciary in respect of his wife}{
\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s interest" }{\f0\fs24\insrsid333867 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid15743378 {\f0\fs24\insrsid10182322\charrsid16595025 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid333867\charrsid16595025 and therefore: }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "the husband did not make, nor was he competent to make, any reservation to himself in respect of his wife}{
\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s half interest". 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid10182322 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The }{\i\f0\fs24\insrsid333867\charrsid10182322 Ochberg}{\f0\fs24\insrsid333867\charrsid16595025  case was considered distinguishable, because there the husband was the provider of the funds. }{
\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 In the result, the case was remitted to the Supreme C}{\f0\fs24\insrsid10182322 ourt}{\f0\fs24\insrsid333867\charrsid16595025  of Fiji for the assessment of duty on the basis t}{\f0\fs24\insrsid10182322 h}{
\f0\fs24\insrsid333867\charrsid16595025 at one-half only of the community property was liable for duty}{\f0\fs24\insrsid10182322 . 
\par 
\par }{\f0\fs24\insrsid333867\charrsid16595025 In argument before their Lordships, the Revenue first argued the claim under paragraph (}{\i\f0\fs24\insrsid333867\charrsid10182322 h}{\f0\fs24\insrsid333867\charrsid16595025 
). Counsel conceded that the deceased could not appoint the community prope}{\f0\fs24\insrsid10182322 rt}{\f0\fs24\insrsid333867\charrsid16595025 
y to himself absolutely, so as to become his separate property. But he submitted that whenever the deceased exercise his power to sell an asset fo}{\f0\fs24\insrsid10182322 rm}{\f0\fs24\insrsid333867\charrsid16595025 
ing part of the community property, he acquired the potentiality of}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 using the proceeds for h
is own exclusive benefit. It was submitted that a general power of appointment, as defined, included a power which enabled the donee to appoint or}{\f0\fs24\insrsid10182322  o}{\f0\fs24\insrsid333867\charrsid16595025 
therwise dispose as he thought fit, provided that the donee himself}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 could benefit as a result of such appointment or disposition. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 In argument before their Lordships, the Revenue first argued the claim under paragraph (}{\i\f0\fs24\insrsid10182322\charrsid10182322 h}{\f0\fs24\insrsid333867\charrsid16595025 
). Counsel conceded that the deceased could not appoint t}{\f0\fs24\insrsid10182322 he community property to himsel}{\f0\fs24\insrsid333867\charrsid16595025 f absolu
tely, so as to become his separate property. But he submitted that whenever the deceased exercised his power to sell an asset }{\f0\fs24\insrsid10182322 form}{\f0\fs24\insrsid333867\charrsid16595025 
ing part of the community property, he acquired the potentiality }{\f0\fs24\insrsid10182322\charrsid16595025 of using}{\f0\fs24\insrsid333867\charrsid16595025  the proceeds for his}{\f0\fs24\insrsid10182322  own}{\f0\fs24\insrsid333867\charrsid16595025 
 exclusive benefit. It was submitted that a general power of appointment, as defined, included a power which enabled the donee to}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 appoint}{\f0\fs24\insrsid10182322  }{
\f0\fs24\insrsid333867\charrsid16595025 or}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 otherwise dispose as he thought fit, provided that the donee himself}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 
could benefit as a result of such appointment or disposition. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 In considering paragraph (}{\i\f0\fs24\insrsid333867\charrsid10182322 h}{\f0\fs24\insrsid333867\charrsid16595025 
), there is one preliminary point which their Lordships mention although it does not call for decision. The paragraph refers to property over which the deceased "had at the time of}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 
his death" a general power}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid10182322\charrsid16595025 o}{\f0\fs24\insrsid10182322 f}{\f0\fs24\insrsid10182322\charrsid16595025  appointment}{\f0\fs24\insrsid333867\charrsid16595025 . In th
e present case the power of disposition vested in the deceased ended with his death. He had no power of disposition which could affect the property after his death, as in the case of a testamentary power of appoint}{\f0\fs24\insrsid10182322 m}{
\f0\fs24\insrsid333867\charrsid16595025 ent. It follows that paragraph (}{\i\f0\fs24\insrsid333867\charrsid10182322 h}{\f0\fs24\insrsid333867\charrsid16595025 ) can have no application to the instant }{\f0\fs24\insrsid11753636 case}{
\f0\fs24\insrsid10182322\charrsid16595025 unless}{\f0\fs24\insrsid333867\charrsid16595025  "at the time of his death" means for includes "immediately before his death"; the latter fo}{\f0\fs24\insrsid10182322 rm}{\f0\fs24\insrsid333867\charrsid16595025 
ula is to be found in paragraph (}{\i\f0\fs24\insrsid333867\charrsid11753636 e}{\f0\fs24\insrsid333867\charrsid16595025 ). There may be room for argument whether paragraph (}{\i\f0\fs24\insrsid333867\charrsid10182322 h}{
\f0\fs24\insrsid333867\charrsid16595025 ) is directed to an }{\i\f0\fs24\insrsid333867\charrsid10182322 i}{\i\f0\fs24\insrsid10182322\charrsid10182322 nter}{\i\f0\fs24\insrsid333867\charrsid10182322  vivos}{\f0\fs24\insrsid333867\charrsid16595025 
 power of appoin}{\f0\fs24\insrsid10182322 tm}{\f0\fs24\insrsid333867\charrsid16595025 ent or to a testamentary power }{\f0\fs24\insrsid10182322\charrsid16595025 of appointment}{\f0\fs24\insrsid333867\charrsid16595025 
, or to both. It is not however necessary to express a concluded opinion, having regard to the view which their Lordships take on the meaning in the Ordinance of a general power of appointment. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The definition of general power in section 2 of the Ordinanc
e is not expressed as an exhaustive definition. Throughout section 2 the words defined sometimes "mean" what follows, and sometimes "include" what follows. In }{\f0\fs24\insrsid10182322 t}{\f0\fs24\insrsid333867\charrsid16595025 he}{
\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 case}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 of}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 a}{\f0\fs24\insrsid10182322  }{
\f0\fs24\insrsid333867\charrsid16595025 general power}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 of}{\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 
appointment the word is "includes". It must therefore be accepted that the Ordinance does not purport to set out an exhausitive definition of a general power of appointment. A power may, at least in theory, be a general power for the purposes }{
\f0\fs24\insrsid3688922 of the}{\f0\fs24\insrsid333867\charrsid16595025  Ordinance although it does not precisely answer the description in section 2. Nevertheless, in their Lordships}{\f0\fs24\insrsid16595025\charrsid16595025 '}{
\f0\fs24\insrsid333867\charrsid16595025 
 view, the definition which is contained in the section, but necessary implication, quite plainly excludes a power unless it is one which "enables the donee .... to obtain or appoint or dispose of .... or to charge ..
.. as he thinks fit for his own benefit". 
\par }{\f0\fs24\insrsid10182322 
\par }{\f0\fs24\insrsid333867\charrsid16595025 There Lordships entertain no doubt that the words "obtain", "appoint", "dispose" and "charge" are to be read disjunctively, and that the qualification "as he thinks fit for his own benefit" applies to each of suc
h acts. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid10182322\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The appellant conceded that, without the agreement of his wife under section 5103 }{\f0\fs24\insrsid3688922 of the}{\f0\fs24\insrsid333867\charrsid16595025 
 Californian Code, the deceased could not "obtain" the shares for himself absolutely, nor "appoint" them to himself absolutely, so as to remove them from the community chest and make them his separate prope}{\f0\fs24\insrsid11753636 rt}{
\f0\fs24\insrsid333867\charrsid16595025 y; nor could be "dispose" of them to another by way of gift; nor "charge" them to raise money which he could place in his own po}{\f0\fs24\insrsid10182322 c}{\f0\fs24\insrsid333867\charrsid16595025 ket}{
\f0\fs24\insrsid10182322  }{\f0\fs24\insrsid333867\charrsid16595025 as distinct from the community chest. The nearest which the appellant was able to get to an illustration of }{\f0\fs24\insrsid10182322 t}{\f0\fs24\insrsid333867\charrsid16595025 
he deceased}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 
s power to deal with the shares "as he thinks fit for his own benefit", was to assume a disposition of the shares by way of sale and the application of the proceeds of sale in the purchase of services or cons
umables which the deceased then enjoys or consumes personally to the exclusion of his wife. But these are not examples of "dispositions" of property within the meaning of the definition. When the deceased consumes a consu}{\f0\fs24\insrsid6358186 m}{
\f0\fs24\insrsid333867\charrsid16595025 able, he is not a disponer of what he consumes. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid6358186\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 
Once it is conceded, as it inevitably must be conceded, that the deceased was not entitled to make the shares his own absolute, separate property, or to give them to another, or to deal in like manner with the proceeds of sale of the shares
, it must follow that he was not able to obtain, or appoint, or dispose or charge them as he thought fit for his own benefit. The claim to duty under paragraph (}{\i\f0\fs24\insrsid333867\charrsid6358186 h}{\f0\fs24\insrsid333867\charrsid16595025 
) therefore fails. 
\par }{\f0\fs24\insrsid6358186 
\par }{\f0\fs24\insrsid333867\charrsid16595025 Their Lordships turn to paragraph (i) of the Fiji Ordinance. The crucial words are }{\f0\fs24\insrsid6358186 
\par 
\par }\pard \ql \li770\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin770\itap0\pararsid15213866 {\f0\fs24\insrsid333867\charrsid16595025 "settlement, trust or other disposition of property .... made by the deceased". 
\par }\pard \ql \li0\ri0\nowidctlpar\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16595025 {\f0\fs24\insrsid6358186 
\par }{\f0\fs24\insrsid333867\charrsid16595025 Generally speaking, a settlement of property is "made" by a person, not because he has executed an instrument }{\f0\fs24\insrsid6358186\charrsid16595025 of s}{\f0\fs24\insrsid6358186 et}{
\f0\fs24\insrsid6358186\charrsid16595025 tlement}{\f0\fs24\insrsid333867\charrsid16595025  but because he has brought the property into settlement. }{\f0\fs24\insrsid6358186 T}{\f0\fs24\insrsid333867\charrsid16595025 he se}{\f0\fs24\insrsid6358186 tt}{
\f0\fs24\insrsid333867\charrsid16595025 ler of property may have been the sole party who executed the instrument of settlement; or he may have been one of a num}{\f0\fs24\insrsid6358186 b}{\f0\fs24\insrsid333867\charrsid16595025 er}{
\f0\fs24\insrsid6358186  }{\f0\fs24\insrsid333867\charrsid16595025 of}{\f0\fs24\insrsid6358186  }{\f0\fs24\insrsid333867\charrsid16595025 parties so executing; or he may not have been a party at all. If}{\f0\fs24\insrsid6358186  }{
\f0\fs24\insrsid333867\charrsid16595025 he subjected property to the instrument of settle}{\f0\fs24\insrsid6358186 m}{\f0\fs24\insrsid333867\charrsid16595025 ent, it is he who made the settl}{\f0\fs24\insrsid6358186 e}{
\f0\fs24\insrsid333867\charrsid16595025 ment}{\f0\fs24\insrsid6358186  }{\i\f0\fs24\insrsid333867\charrsid6358186 quoad}{\f0\fs24\insrsid6358186  }{\f0\fs24\insrsid333867\charrsid16595025 
that property. Although it simply confirmed the legal position according to Californian law, their Lordships will assume, without deciding, that the agreement of 6 October 1961 was a "se}{\f0\fs24\insrsid6358186 tt}{
\f0\fs24\insrsid333867\charrsid16595025 lement, trust or other disposition" within the meaning of paragraph (}{\i\f0\fs24\insrsid333867\charrsid6358186 i}{\f0\fs24\insrsid333867\charrsid16595025 ). On that basis the shares b}{\f0\fs24\insrsid6358186 e}{
\f0\fs24\insrsid333867\charrsid16595025 came "comprised" in such disposition when they became community property. The question then arises, whether the "disposition" }{\i\f0\fs24\insrsid333867\charrsid6358186 quoad}{
\f0\fs24\insrsid333867\charrsid16595025  the shares so "comprised" was "made by the deceased". This must be answered by seeking the o}{\f0\fs24\insrsid6358186 r}{\f0\fs24\insrsid333867\charrsid16595025 
igin of the acquisition of the shares as community property. If, for example, the sh}{\f0\fs24\insrsid6358186 ar}{\f0\fs24\insrsid333867\charrsid16595025 es were purchased out }{\f0\fs24\insrsid6358186\charrsid16595025 of earnings}{
\f0\fs24\insrsid333867\charrsid16595025  of the deceased, it would be right to regard the shares as comprised in a settlement "made by the deceased" because he would have provided that p}{\f0\fs24\insrsid6358186 ar}{
\f0\fs24\insrsid333867\charrsid16595025 t of the subject matter of the settlement. Similarly if the sh}{\f0\fs24\insrsid6358186 are}{\f0\fs24\insrsid333867\charrsid16595025 s claimed as dutiable were a reinvestment of the 
proceeds of sale of other assets which had been similarly provided by the deceased}{\f0\fs24\insrsid15428590 .}{\f0\fs24\insrsid333867\charrsid16595025  In the instant case, however, it is }{\f0\fs24\insrsid6358186\charrsid16595025 conceded}{
\f0\fs24\insrsid333867\charrsid16595025  by the }{\f0\fs24\insrsid6358186\charrsid16595025 appellant}{\f0\fs24\insrsid6358186  }{\f0\fs24\insrsid333867\charrsid16595025 that he cannot show that the shares }{\f0\fs24\insrsid6358186\charrsid16595025 were}{
\f0\fs24\insrsid333867\charrsid16595025  to any defined extent }{\f0\fs24\insrsid6358186\charrsid16595025 immediately}{\f0\fs24\insrsid333867\charrsid16595025  or immediately provided out of asse
ts contributed to the community chest by the deceased. Therefore it is not established that the "settlement, trust or other disposition" of the shares was a settlement "made by the deceased". In fact, it is sufficient for the purposes of the tax-payer if 
there is no evidence that more than half the shares were provided by the deceased, because liability for duty on half is conceded. The claim to duty on the entire share-holding under p}{\f0\fs24\insrsid6358186 ar}{\f0\fs24\insrsid333867\charrsid16595025 
agraph (}{\i\f0\fs24\insrsid333867\charrsid6358186 i}{\f0\fs24\insrsid333867\charrsid16595025 ) accordingly fails. 
\par 
\par Their Lordships turn lastly to the claim under paragraph (}{\i\f0\fs24\insrsid333867\charrsid6358186 e}{\f0\fs24\insrsid333867\charrsid16595025 ). The subject matter of the claim under this p}{\f0\fs24\insrsid6358186 ar}{
\f0\fs24\insrsid333867\charrsid16595025 agraph is the deceased}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s bene}{\f0\fs24\insrsid6358186 f}{\f0\fs24\insrsid333867\charrsid16595025 
icial interest in any property as }{\f0\fs24\insrsid6358186\charrsid16595025 a joint}{\f0\fs24\insrsid333867\charrsid16595025  tenant or joint owner with any other person or per}{\f0\fs24\insrsid6358186 s}{\f0\fs24\insrsid333867\charrsid16595025 
ons. Their Lordships will assume, without deciding, that the shares and other community property can be described, in a broad sense, as having been in the}{\f0\fs24\insrsid6358186  }{\f0\fs24\insrsid333867\charrsid16595025 joint}{\f0\fs24\insrsid6358186  
}{\f0\fs24\insrsid333867\charrsid16595025 ownership}{\f0\fs24\insrsid6358186  }{\f0\fs24\insrsid3688922 of the}{\f0\fs24\insrsid6358186  }{\f0\fs24\insrsid333867\charrsid16595025 
deceased and his wife during the marriage, though not subject to the incident of survivorship. Nevertheless what is deemed to be included in the deceased}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 
s estate is not the shares, but the beneficial interest of the deceased in the shares. Under section 5105 of the Californian Code the interests of the husband and the wife in commu
nity property were "equal interests". By definition, therefore, the beneficial interest of the deceased in the shares was equal to the wife}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s beneficial interest}{
\f0\fs24\insrsid6358186 ,}{\f0\fs24\insrsid333867\charrsid16595025  and cannot have exceeded a half interest. Accordingly the claim to duty on the whole of the shares under paragraph (}{\i\f0\fs24\insrsid333867\charrsid6358186 e}{
\f0\fs24\insrsid333867\charrsid16595025 ) fails. }{\f0\fs24\insrsid6358186 
\par }{\f0\fs24\insrsid333867\charrsid16595025 
\par It is common ground that on the death of the first to die of the parties to a marriage, the deceased}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s estate is entitled to }{\f0\fs24\insrsid6358186\charrsid16595025 
half the}{\f0\fs24\insrsid333867\charrsid16595025  community property. That half is accordingly dutiable under paragraph (}{\i\f0\fs24\insrsid333867\charrsid15428590 a}{\f0\fs24\insrsid333867\charrsid16595025 ) of the Fiji O
rdinance. The respondent has therefor}{\f0\fs24\insrsid6358186 e correctly conceded that a hal}{\f0\fs24\insrsid6358186\charrsid16595025 f interest}{\f0\fs24\insrsid333867\charrsid16595025 
 in the shares must be deemed to have been included in the deceased}{\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s estate. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid6358186\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 The respondent lodged what Counsel te}{\f0\fs24\insrsid6358186 rm}{\f0\fs24\insrsid333867\charrsid16595025 ed a defensive cross-appeal, claiming that the respondent w
as wrongly held by the Supreme Court and the Court of Appeal to be accountable for duty under section 31 of the Ordinance. As the respondent does not dispute that half the community property is dutiable and is willing to accept accountability to that exte
nt, the respondent has not sought to argue the cross-appeal. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid6358186\charrsid16595025 
\par }{\f0\fs24\insrsid333867\charrsid16595025 In the result their Lordships will humbly advise Her Majesty that the appeal should be dismissed and that no order should be made on the cross-appeal. The appellants must pay the respondent}{
\f0\fs24\insrsid16595025\charrsid16595025 '}{\f0\fs24\insrsid333867\charrsid16595025 s costs of the appeal and each party will be left to bear its own costs of the cross}{\f0\fs24\insrsid16595025\charrsid16595025 -}{
\f0\fs24\insrsid333867\charrsid16595025 appeal. }{\f0\fs24\insrsid333867 
\par }{\f0\fs24\insrsid6358186\charrsid16595025 
\par }{\i\f0\fs24\insrsid333867\charrsid6358186 Appeal dismissed. 
\par }{\f0\fs24\insrsid6358186\charrsid16595025 
\par }{\i\f0\fs24\insrsid333867\charrsid6358186 Editor}{\i\f0\fs24\insrsid16595025\charrsid6358186 '}{\i\f0\fs24\insrsid333867\charrsid6358186 s Note}{\f0\fs24\insrsid333867\charrsid16595025 : The proceedings in the Fiji Court of Appe}{\f0\fs24\insrsid6358186 
al are reported at 26 FLR 38.}{\f0\fs24\insrsid333867\charrsid16595025 
\par }}