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{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
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{\f40\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f42\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f43\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f44\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\f45\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f46\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f47\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f49\fbidi \fswiss\fcharset238\fprq2 Arial CE;}
{\f50\fbidi \fswiss\fcharset204\fprq2 Arial Cyr;}{\f52\fbidi \fswiss\fcharset161\fprq2 Arial Greek;}{\f53\fbidi \fswiss\fcharset162\fprq2 Arial Tur;}{\f54\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew);}
{\f55\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic);}{\f56\fbidi \fswiss\fcharset186\fprq2 Arial Baltic;}{\f57\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese);}{\f59\fbidi \fmodern\fcharset238\fprq1 Courier New CE;}
{\f60\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr;}{\f62\fbidi \fmodern\fcharset161\fprq1 Courier New Greek;}{\f63\fbidi \fmodern\fcharset162\fprq1 Courier New Tur;}{\f64\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew);}
{\f65\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic);}{\f66\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic;}{\f67\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese);}{\f379\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}
{\f380\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f382\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f383\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f386\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}
{\f387\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f399\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f400\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\f402\fbidi \froman\fcharset161\fprq2 Cambria Greek;}
{\f403\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f406\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f407\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\f409\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\f410\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\f412\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\f413\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}{\f416\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}
{\f417\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
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\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\s29\qr \li0\ri0\sl-360\slmult0
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid97201 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201 \hich\af0\dbch\af31505\loch\f0 [1986] 32 FLR 67
\par }\pard \ltrpar\s29\qc \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid97201 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid97201\charrsid97201 
\par \hich\af0\dbch\af31505\loch\f0 MARINE MANAGEMENT LIMITED
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201 \hich\af0\dbch\af31505\loch\f0 v
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 DEPUTY COMMISSIONER OF INLAND REVENUE
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid97201 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Present at the Hearing:
\par }\pard\plain \ltrpar\s29\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4477364 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Lord Templeman
\par \hich\af0\dbch\af31505\loch\f0 Lord Ackner
\par \hich\af0\dbch\af31505\loch\f0 Lord Oliver of Aylmerton
\par \hich\af0\dbch\af31505\loch\f0 Lord Goff of Chieveley
\par \hich\af0\dbch\af31505\loch\f0 Sir John Stephenson
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid97201 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Delivered by Lord Ackner (5th March 1986)
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid4477364 \hich\af0\dbch\af31505\loch\f0 Income Ta\hich\af0\dbch\af31505\loch\f0 x \hich\f0 \emdash \loch\f0  Deduction sought for interest on loan \hich\f0 \emdash \loch\f0 
 loan used to buy shares in company \hich\f0 \emdash \loch\f0  s.17(37) and s.19(I)(b) precluded deduction \hich\f0 \emdash \loch\f0  share dividends not assessable income \hich\f0 \emdash \loch\f0  management agreement entered into by company (wh}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid4477364\charrsid4477364 \hich\af0\dbch\af31505\loch\f0 ose }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid4477364 \hich\af0\dbch\af31505\loch\f0 shares were purchased) and taxpayer \hich\f0 \emdash 
\hich\af0\dbch\af31505\loch\f0  management fee thereby derived \hich\f0 \emdash \loch\f0  loan was an investment in property being shares, not in management agreement \hich\f0 \emdash \loch\f0  so interest barred by s.190(0).
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Appeal against a dismissal by the Fiji Court of Appeal (See 29 FLR 39) of an appeal to it against a decision of\hich\af0\dbch\af31505\loch\f0 
 the Supreme Court which had upheld an appeal from Court of Review which had allowed as a deduction from assessable income a sum of interest claimed but which the respondent had refused. The facts are set out in their Lordships Reasons. The taxpayer had c
\hich\af0\dbch\af31505\loch\f0 l\hich\af0\dbch\af31505\loch\f0 
aimed a sum of $57,778 charged to it for interest on a loan of $600,000, a sum borrowed to buy a company Fairmile Enterprises Limited (Fairmile) which owned 53.3% of the shares in a tour operator, Blue Lagoon Cruises Limited (Blue Lagoon). The arrangement
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 
otherwise was for Blue Lagoon to pay a substantial management fee to the appellant taxpayers 71/2 of gross profits, (ceiling $130,000) and of course dividends. For the first year after the agreement, since Blue Lagoon's financial year ran from 1 June to 3
\hich\af0\dbch\af31505\loch\f0 1\hich\af0\dbch\af31505\loch\f0  May and the management fee only became payable from 9 August 1978, only the proportion of the fee from 9 August to 31 May 1979 was paid.
\par \hich\af0\dbch\af31505\loch\f0 The taxpayer showed in its accounts $57,778 as interest to the Bank on the loan for $600,000.
\par \hich\af0\dbch\af31505\loch\f0 This deduction was disal\hich\af0\dbch\af31505\loch\f0 lowed, the taxpayer appealed to the Court of Review whic}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4655251 \hich\af0\dbch\af31505\loch\f0 h held that the claim succeeded }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 as to one half. The Court of Review said}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201\charrsid97201 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls26\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid97201 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 "Now, here, the expenditure of interest is relat}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201 \hich\af0\dbch\af31505\loch\f0 ed to the production of two mat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 ters of income, the m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201 
\hich\af0\dbch\af31505\loch\f0 anagement fee and the di\hich\af0\dbch\af31505\loch\f0 vidends,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
 in the sense that if there had been no loan and consequently no expenditure for interest there would have been no management fee and no dividends."
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid97201 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 and further said\hich\f0 \emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls26\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid97201 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
"In my view the expenses viz the .... interest was partly incurred in relation ei\hich\af0\dbch\af31505\loch\f0 ther to an amount received or to income from property either of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 which will be exempted under s.17(37) of the Act and hence not deductible."
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid97201 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 The Supreme Court held that the entirety of the interest claimed was incurred}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls26\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid97201 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 ".... in purchasing the shares in F\hich\af0\dbch\af31505\loch\f0 
airmile the income from which was exempt. It resulted in the company (taxpayer) being able to obtain a management fee, but it was not incurred in the production of that fee. The taxpayer appealed to the Fiji Court of Appeal. That Court dismissed the appea
\hich\af0\dbch\af31505\loch\f0 l\hich\af0\dbch\af31505\loch\f0 . It held that the only possible investment by the taxpayer in respect of which the interest was incurred was the investment in Fairmile's capital; the only possible property}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid10117421 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
was the parcel of shares in that company. It concurred with Kermode, J."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201 
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5645403 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Their Lo\hich\af0\dbch\af31505\loch\f0 
rdships summed up the issue thus whether the interest}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403\charrsid97201 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid5645403 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403\charrsid97201 
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls26\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid5645403 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403\charrsid97201 
\hich\af0\dbch\af31505\loch\f0 .... the subject of this appeal, was incurred both in earning taxable income that is, the income derived from the management agreement, and in holding shares for the purpose of earning non-taxable i
\hich\af0\dbch\af31505\loch\f0 ncome that is, the dividend paid by the company, and that it was entitled to a deduction for such part of that interest as was related to the production of taxable income}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid5645403\charrsid97201 \hich\af0\dbch\af31505\loch\f0  (the income derived from the management agreement)."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid5645403 
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid5645403 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Income Tax Act (Cap. 201) s.19 r\hich\af0\dbch\af31505\loch\f0 eads\hich\f0 
\emdash 
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls26\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid5645403 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 "19. In determining total income, no deductions shall he allowed in respect of}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403 \hich\af0\dbch\af31505\loch\f0  

\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid5645403 \hich\af0\dbch\af31505\loch\f0 (a) \tab}}\pard\plain \ltrpar\s20\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls27\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid5645403 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403 \loch\af0\dbch\af31505\hich\f0 \'85.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403\charrsid5645403 
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid5645403 \hich\af0\dbch\af31505\loch\f0 (b) \tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid5645403 \hich\af0\dbch\af31505\loch\f0 
any disbursement or expense not being money wholly and exclusively laid out or expend}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403 \hich\af0\dbch\af31505\loch\f0 ed for the purpose of the trade, business, profession,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201\charrsid5645403 \hich\af0\dbch\af31505\loch\f0  employment or vocation of\hich\af0\dbch\af31505\loch\f0  the taxpayer:"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5645403 
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid5645403 \hich\af0\dbch\af31505\loch\f0 (c) \tab}\loch\af0\dbch\af31505\hich\f0 \'85.
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid5645403 \hich\af0\dbch\af31505\loch\f0 (d) \tab}\loch\af0\dbch\af31505\hich\f0 \'85.
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid5645403 \hich\af0\dbch\af31505\loch\f0 (e) \tab}\loch\af0\dbch\af31505\hich\f0 \'85.
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid5645403 \hich\af0\dbch\af31505\loch\f0 (f) \tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid5645403 \hich\af0\dbch\af31505\loch\f0 any}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  expense incurred in respect of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5645403 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid5645403 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid97201\charrsid5645403 
\par {\listtext\pard\plain\ltrpar \s23 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 (i) \tab}}\pard\plain \ltrpar\s23\qj \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls27\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\pararsid16059697 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
any amount received, receivable or accrued which is not included in total income or, if so included is exempted under section 16 or 17,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid16059697 
\hich\af0\dbch\af31505\loch\f0  or is not included in chargeable income under any of the \hich\af0\dbch\af31505\loch\f0 provisions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid4477364 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid16059697 \hich\af0\dbch\af31505\loch\f0 of this Act;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid16059697 
\par {\listtext\pard\plain\ltrpar \s23 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 (ii) \tab}}\pard \ltrpar\s23\qj \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls27\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\pararsid7275102 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
any investment or property the income arising from which will not be included in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16059697 \hich\af0\dbch\af31505\loch\f0 total income or if so included, will b}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 e exempted under}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4655251 \hich\af0\dbch\af31505\loch\f0  section 16 or 17}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16059697 \hich\af0\dbch\af31505\loch\f0 
 or will not b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 e included in chargeable income under any of the provisions of thi\hich\af0\dbch\af31505\loch\f0 s Act:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16059697\charrsid7275102 
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid7275102 \hich\af0\dbch\af31505\loch\f0 (g) \tab}}\pard\plain \ltrpar\s20\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls27\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid7275102 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7275102 \loch\af0\dbch\af31505\hich\f0 \'85.
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 (h) \tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
interest, other than interest actually incurred in the production of income or interest in respect of a loan obtained by a taxpayer to purchase his own residence in Fiji:
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls26\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid7275102 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 Provided ..}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 .}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7275102 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 The Courts below had held that the interest in}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7275102 \hich\af0\dbch\af31505\loch\f0 curred was an e\hich\af0\dbch\af31505\loch\f0 xpense wholely }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 and exclusively laid out/expended for the purp}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4477364 \hich\af0\dbch\af31505\loch\f0 ose of the taxpayer's business }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 therefore the deduction was not prohibited by s.19(i).

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid7275102 \hich\af0\dbch\af31505\loch\f0 Held}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 : S.19}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid97201\charrsid7275102 \hich\af0\dbch\af31505\loch\f0 (f)(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 i) was not relevant because no dividend was received during the year.
\par \hich\af0\dbch\af31505\loch\f0 The essential question wa\hich\af0\dbch\af31505\loch\f0 s whether the deduction was prohibited by s.19}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid7275102 \hich\af0\dbch\af31505\loch\f0 (f)(}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4655251 \hich\af0\dbch\af31505\loch\f0 ii).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13109064 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
Their Lordships noted that the loan }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 was to buy the capital of Fairm}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 ile and thus con}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 trol Fairmile; its then intention was to get a management fee. Thus it achieved two}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid7275102 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 sources of income, the fee and div
\hich\af0\dbch\af31505\loch\f0 idends. But no part of the payment was to acquire}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7275102 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 or purchase the management agreement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7275102 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7275102 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 not then in existence anyway.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid7275102 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 As to dividends the expenditure of interest was ca}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 ught by s.19}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4153589 \hich\af0\dbch\af31505\loch\f0 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid4153589\charrsid4153589 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4153589 \hich\af0\dbch\af31505\loch\f0 )}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 (ii) and s.17(3)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  (dividends from a company incorporated in Fiji received \hich\af0\dbch\af31505\loch\f0 
by a resident company are not assessable to tax). Thus the interest was an investment the income from which will not be included in total income or exempted.
\par \hich\af0\dbch\af31505\loch\f0 The management fee was not caught by s.19}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid7275102 \hich\af0\dbch\af31505\loch\f0 (f)(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\hich\af0\dbch\af31505\loch\f0 ii). Therefore the interest should be apportioned. Th\hich\af0\dbch\af31505\loch\f0 e Court of Review's "equitable" approach of attributing one half of the interest as an expense incurred in achieving incom}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 e from the management agreement}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 , was correct.
\par \hich\af0\dbch\af31505\loch\f0 However the only property acquired by the loan money were the shares and not the managem\hich\af0\dbch\af31505\loch\f0 
ent agreement. The income therefrom did not arise from the investment by the taxpayer, since the management agreement income did not arise from the investment by the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 taxpayer. Therefore the claim for deduction of interest was totally barred by s.19}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid97201\charrsid7275102 \hich\af0\dbch\af31505\loch\f0 (f)(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 ii).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201\charrsid7275102 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Appeal dismissed with costs.
\par }\pard \ltrpar\s40\qc \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7275102 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Judgment
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7275102 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
This appeal concerns a claim to a tax deduction in respect of the payment of interest incurred during the year ended 31st May }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 1980 on monies borrowed by the}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  appellant, Marine Management Limited, ("the taxpayer") to fi\hich\af0\dbch\af31505\loch\f0 
nance the purchase of certain shares. The facts out of which the claim arises can he shortly stated.
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7689334 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
The taxpayer is a limited liability company inco}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 rporated in Fiji. On 23rd Feb}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
ruary 1981 it filed its Return of Income for the year ended 31st May 1980. In \hich\af0\dbch\af31505\loch\f0 
this Return the taxpayer claimed as an expense the sum of $57.778.00 in respect of interest which it had paid. The basis of this claim was as follows. Blue Lagoon Cruises Limited ("Blue Lagoon") is a company oper}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7275102 \hich\af0\dbch\af31505\loch\f0 ating out of Lautoka and conduc}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 ts tours thro\hich\af0\dbch\af31505\loch\f0 ughout the Yasawa Islands off Wester}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 n Viti Levu. It is a public company, b}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
ut 53.3% of its shares were held by a company called Fairmile Enterprises Limited ("Fairmile"). The company was wholly ow}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 ned by Mr Miller and his family,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  who had founded Blue Lagoon.\hich\af0\dbch\af31505\loch\f0 
 In 1978 Mr Miller wanted to retire and Mr Wilson and Mr Quigg became interested in buying his interest in Blue Lagoon. They negotiated with Mr Miller and eventually they agre}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7275102 \hich\af0\dbch\af31505\loch\f0 
ed to buy Fairmile for $800.000,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  thus giving them control of Blue Lagoon. For thi\hich\af0\dbch\af31505\loch\f0 
s purpose they formed the taxpayer with a capital of $500.000 in $1 shares. They arranged for the taxpayer to borrow}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
 $600.000 from the Ba}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7275102 \hich\af0\dbch\af31505\loch\f0 nk of New South Wales which sum,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 
\hich\af0\dbch\af31505\loch\f0  together with $200.000 put up by t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7275102 \hich\af0\dbch\af31505\loch\f0 he shareholders of the taxpayer,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  entitled the taxpay\hich\af0\dbch\af31505\loch\f0 er to complete the purchase of Fairmile. It}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid7689334 \hich\af0\dbch\af31505\loch\f0  was the intention of Mr Wilson, who was a tour and marketing agent, and of Mr Quigg, who was an engineer,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  that Blue Lagoon should }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7689334 \hich\af0\dbch\af31505\loch\f0 
pay a substantial management fee}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  to the taxpayer. Of t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7689334 
\hich\af0\dbch\af31505\loch\f0 he 210,000 shares issued,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  on\hich\af0\dbch\af31505\loch\f0 e each was i}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid7689334 \hich\af0\dbch\af31505\loch\f0 ssued to Mr Wilson and Mr Quigg,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
 and 125.999 to New Zealand Pacific}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7689334 \hich\af0\dbch\af31505\loch\f0  Marketing Limited,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 
\hich\af0\dbch\af31505\loch\f0  in which Mr Wilson held a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7689334 \hich\af0\dbch\af31505\loch\f0 ll but one of the issued shares,}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  and 83.999 to a concern called Cantabrian Trust which was controlled by Mr Quigg.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid7689334 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7689334 \hich\af0\dbch\af31505\loch\f0 In due course,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  a \hich\af0\dbch\af31505\loch\f0 management agreement was ent}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7689334 \hich\af0\dbch\af31505\loch\f0 ered into between the taxpayer and Blue Lagoon,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
 the management fee being agreed at 71/2% of the gross receipts of Blue Lagoon with a ceiling of $130.000. That sum has now been paid for two years, al}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7689334 \hich\af0\dbch\af31505\loch\f0 though for the first year,
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  sin\hich\af0\dbch\af31505\loch\f0 ce Blue Lagoon's financial year runs from 1st June, to}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid7689334 \hich\af0\dbch\af31505\loch\f0  31st May,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  and the management fee only beca}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid7689334 \hich\af0\dbch\af31505\loch\f0 me payable from 9th August 1978,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 
\hich\af0\dbch\af31505\loch\f0  the proportion from 9th August to 31st May 1979 only was paid.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid7689334 
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8615788 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
When the taxpayer caused its accounts to be prepared, it showed\hich\af0\dbch\af31505\loch\f0  among its expenses a sum of $57,778 which had been paid as interest to the Bank of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7689334 \hich\af0\dbch\af31505\loch\f0 
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 New}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7689334 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\hich\af0\dbch\af31505\loch\f0 South Wales in respect of its loan of $600,000 referred t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 \hich\af0\dbch\af31505\loch\f0 o above. This deduction was dis}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 allowed by the Commissioner of Inland Revenue. The t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 \hich\af0\dbch\af31505\loch\f0 axpayer entered an objec}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 tion\hich\af0\dbch\af31505\loch\f0  which the Commissioner disallowed and the taxpayer appealed to the Court of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Review. On 17th December 1981 the Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8615788 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
of Review held that the taxpayer's appeal succeeded as to one half of the interest claimed. In essence the reasons given for that decision \hich\af0\dbch\af31505\loch\f0 were as follows:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid8615788 
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls26\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid8615788 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
Now, here, the expenditure of interest is rela}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 \hich\af0\dbch\af31505\loch\f0 ted to the production of two mat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
ters of income, the management fee and the dividends, in the sense that if there had been no loan and consequently no expenditure for interest there would}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid8615788 \hich\af0\dbch\af31505\loch\f0 have \hich\af0\dbch\af31505\loch\f0 
been no management fee and no dividends. In my view the expense, viz. the expenditure for interest was partly incurred in relation either to an amount received, or to income from property either of which, will be exempted under section 17(37) of the Act a
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 d hence not deductible .. "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid8615788 
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4153589 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 The Deputy}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 
\hich\af0\dbch\af31505\loch\f0  Commissioner of Inland Revenue, the respondent to this appeal,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
 appealed to the Supreme Court of Fiji, which on 16th August 1982 allowed the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 appeal, holding that the entirety of interest claimed "was incurred in purcha\hich\af0\dbch\af31505\loch\f0 sing the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid8615788 \hich\af0\dbch\af31505\loch\f0  shares in Fairmile,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
 the income from which was exempt. It resulted in the company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8615788 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 being able to obtain a management fee, but it was not incurred in the production of that fee".}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid8615788 
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid8615788 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
The taxpayer appealed to the Fiji Court of Appeal. On 28th July 1983 th\hich\af0\dbch\af31505\loch\f0 e Fiji Court of Appeal dismissed the taxpayer's appeal, holding that the only possible investment by the taxpayer in respect of which the interest wa}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 \hich\af0\dbch\af31505\loch\f0 s incurred was the investment in the capital of Fairmile,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
 and the only possible property was the parcel of \hich\af0\dbch\af31505\loch\f0 
shares in that company. The Court of Appeal concurred with the view expressed by Kermode J. in the Supreme Court that the investment played no direct or relevant part in earning the management fee and that the fee was solely derived from the management ac
\hich\af0\dbch\af31505\loch\f0 t\hich\af0\dbch\af31505\loch\f0 ivities of the company.
\par \hich\af0\dbch\af31505\loch\f0 The taxpayer's case in substance is that the interest, the subject matter of this appeal, was incurred both in earning taxable income that is, the income derive}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 
\hich\af0\dbch\af31505\loch\f0 d from the management agreement,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  and in holding shares for the purpose o\hich\af0\dbch\af31505\loch\f0 
f earning non-taxable income that is, the dividend paid by the company, and that it was entitled to a deduction for such part of that interest as was related to the production, of taxable income (the income derived from the management agreement).
\par \hich\af0\dbch\af31505\loch\f0 The statu\hich\af0\dbch\af31505\loch\f0 tory provisions }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 \hich\af0\dbch\af31505\loch\f0 relevant to this appeal are to b}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 e found in section 19 of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8615788 \hich\af0\dbch\af31505\loch\f0 the Income Tax Act (Cap. 201). }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 As at 1st June 1979, section 19, so far as it is material}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid8615788 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 to this appeal, read as follows:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid8615788 
\par {\listtext\tab}}\pard\plain \ltrpar\s38\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls26\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid8615788 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 "19 In determining total income, no deductions shall he allow
\hich\af0\dbch\af31505\loch\f0 ed in respect of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8615788 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8615788 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13185183 \hich\af0\dbch\af31505\loch\f0 (a) \tab}}\pard\plain \ltrpar\s20\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls37\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid13185183 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \loch\af0\dbch\af31505\hich\f0 \'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 (b) \tab}}\pard \ltrpar\s20\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls27\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid13185183 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
any disbursement or expense not being money wholly and exclusively laid out or expended for the purpose of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4655251 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\hich\af0\dbch\af31505\loch\f0 trade, business, profession\hich\af0\dbch\af31505\loch\f0  employment or vocation of the taxpayer;"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201 
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13185183 \hich\af0\dbch\af31505\loch\f0 (c) \tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \loch\af0\dbch\af31505\hich\f0 \'85..
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13185183 \hich\af0\dbch\af31505\loch\f0 (d) \tab}\loch\af0\dbch\af31505\hich\f0 \'85.
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13185183 \hich\af0\dbch\af31505\loch\f0 (e) \tab}\loch\af0\dbch\af31505\hich\f0 \'85.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183\charrsid13185183 
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 (f) \tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
any expense incurred in respect of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \loch\af0\dbch\af31505\hich\f0 \emdash }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13185183 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\par {\listtext\pard\plain\ltrpar \s23 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 (i) \tab}}\pard\plain \ltrpar\s23\qj \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls27\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\pararsid13185183 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 any a\hich\af0\dbch\af31505\loch\f0 
mount received, receivable, or accrued which is not included in total income or, if so included, is exempted under section 16 or 17, or is not included in chargea}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0 
ble income under any of the pro}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 visions of this Act;
\par {\listtext\pard\plain\ltrpar \s23 \rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 (ii) \tab}\hich\af0\dbch\af31505\loch\f0 any investment or property the income aris\hich\af0\dbch\af31505\loch\f0 
ing from which will not be included in total income or, if so included, will be exempted under section 16 or 17, or will}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0  not be included in chargeable}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  income under any of the provisions of this Act;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid13185183 
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13185183 \hich\af0\dbch\af31505\loch\f0 (g) \tab}}\pard\plain \ltrpar\s20\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar
\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls27\outlinelevel0\adjustright\rin0\lin2041\itap0\pararsid13185183 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \loch\af0\dbch\af31505\hich\f0 \'85.
\par {\listtext\pard\plain\ltrpar \s20 \rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 (h) \tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
interest, other than interest actually incurred in the\hich\af0\dbch\af31505\loch\f0  production of income or interest in respect of a loan obtained by a taxpayer to purchase his own residence in Fiji:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201\charrsid13185183 
\par }\pard\plain \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid13185183 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
The taxpayer conceded that paragraph 19(h) barred any claim while it remained in force. It was removed from the Act as from 1st January 198\hich\af0\dbch\af31505\loch\f0 0 and therefore it is accepted that the taxpayer could have no claim from lst}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 June 1979 to 31st December 1979, a period of seven months.
\par \hich\af0\dbch\af31505\loch\f0 At all levels it has been held, and in their Lordships' view rightly held, that the interest incurred was an expense wh\hich\af0\dbch\af31505\loch\f0 
olly and exclusively laid out or expended for the purpose of the taxpayer's business. Accordingly the deduction was not prohibited by section 19(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid13185183 \hich\af0\dbch\af31505\loch\f0 b}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 ). The essential question was whether the expense was prohibited by}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0  section 19(}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \i\insrsid13185183\charrsid13185183 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1392274 \hich\af0\dbch\af31505\loch\f0 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0  Section 19(}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13185183\charrsid13185183 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 )(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid13185183 
\hich\af0\dbch\af31505\loch\f0 i)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  was not rel\hich\af0\dbch\af31505\loch\f0 evant becau}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 
\hich\af0\dbch\af31505\loch\f0 se no dividend was received dur}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 ing the year. The vital subs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 
\hich\af0\dbch\af31505\loch\f0 ection is therefore section 19(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid13185183\charrsid13185183 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
)(ii).
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid2301485 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
The taxpayer's case is that it raised a loa}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0 n from the Bank to buy Fairmile,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
 and thus to get control of Blue Lagoon. Having acquired control, its in\hich\af0\dbch\af31505\loch\f0 tention was to obtain for itself a management fee. Having obtained the management agreement, it}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 
\hich\af0\dbch\af31505\loch\f0  achieved two sources of income, firstly,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  the dividend paid on the shares whi}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 
\hich\af0\dbch\af31505\loch\f0 ch it had acquired and secondly,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  the management fee paid under }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2301485 
\hich\af0\dbch\af31505\loch\f0 the management agree}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0 m\hich\af0\dbch\af31505\loch\f0 ent. Thus,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\hich\af0\dbch\af31505\loch\f0  the expenditure of interest related to the production of two sources of income. In so fa}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0 r as it related to the dividend,}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  the expenditure of int}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0 erest was caught by section 19(}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\insrsid13185183\charrsid13185183 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 )(ii) and by section 17(37) being}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13185183 
\hich\af0\dbch\af31505\loch\f0  "dividend from a company incor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 porate\hich\af0\dbch\af31505\loch\f0 d in Fiji received by or accrued to a residen}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13185183 \hich\af0\dbch\af31505\loch\f0 t company" and hence not deducted}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2301485 \hich\af0\dbch\af31505\loch\f0  age. However,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\hich\af0\dbch\af31505\loch\f0  so far as the expenditure for interest was incurred in relation to achieving the income obtaine}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2301485 \hich\af0\dbch\af31505\loch\f0 d from the management agreement,}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0  this was not caught by secti}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4655251 \hich\af0\dbch\af31505\loch\f0 on 1}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 
\hich\af0\dbch\af31505\loch\f0 9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4655251 \hich\af0\dbch\af31505\loch\f0 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid4655251\charrsid4655251 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4655251 
\hich\af0\dbch\af31505\loch\f0 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 (ii). Accordingly the total sum of interest expended should he}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid2301485 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 apportioned. The Court of Review had adopted the equitable approach of attribut}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2301485 \hich\af0\dbch\af31505\loch\f0 ing one hal}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
f of the interest as an expense incurred in achieving the income from the management agreement and }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2301485 \hich\af0\dbch\af31505\loch\f0 thi\hich\af0\dbch\af31505\loch\f0 
s was the correct decision.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid2301485 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Mr Handley, on behalf of the taxpayer, accepted that, in considering the application of section 19(}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid4153589 
\hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 )(ii), there must first be identified the Investment or property". He further accepted that the Court of Appeal had rightly conc
\hich\af0\dbch\af31505\loch\f0 luded that the only}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 
\hich\af0\dbch\af31505\loch\f0 investment by the taxpayer in respect of which th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2301485 \hich\af0\dbch\af31505\loch\f0 e interest was incurred was the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 investment in the capital of Fairmile, and the only property was the parcel of shares in that company. At the time of the purchase there was, of course, no
\hich\af0\dbch\af31505\loch\f0 
 management agreement in existence and accordingly, by its purchase, the taxpayer obtained no such asset. True enough the purchase gave the taxpayer the opportunity to achieve a management agreement and the income arising therefrom and no doubt this was i
\hich\af0\dbch\af31505\loch\f0 t\hich\af0\dbch\af31505\loch\f0 s sole or predominant motive for the purchase. This does not however result in the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 expenditure of the $800,000 being a dual purpose }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2301485 
\hich\af0\dbch\af31505\loch\f0 expenditure. The money was paid }{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 
for the acquisition of one and only one asset, no part of the consideration being attributab\hich\af0\dbch\af31505\loch\f0 
le to the acquisition of a management agreement which, indeed, was not then in existence. Thus the management agreement income did not arise from the investment by the taxpayer and accordingly the claim for deduction of the interest is totally }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid2301485 \hich\af0\dbch\af31505\loch\f0 barred by vi\hich\af0\dbch\af31505\loch\f0 rtue of section 19(}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\lang2057\langfe1033\langnp2057\insrsid2301485\charrsid2301485 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 )(ii).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid97201\charrsid2301485 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 Their Lordships will humbly advise Her Majesty that this appeal should be dis}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 \hich\af0\dbch\af31505\loch\f0 missed. The appellant must pay the respondent's costs.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid97201\charrsid2301485 
\par }\pard \ltrpar\s40\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1392274 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid97201\charrsid2301485 \hich\af0\dbch\af31505\loch\f0 Appeal dismissed.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \lang2057\langfe1033\langnp2057\insrsid97201\charrsid97201 
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