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{\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{\*\falt Times New Roman};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
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{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\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{\*\falt Times New Roman};}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
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\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 for the Appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 F.G. Keil}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 for the Respondent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Appeal by the Commissioner of Inland Revenue against a 
decision of Justice Rooney whereby he allowed an appeal by Edward Charles Woodward from a judgment of the Court of Review which on 7 November 1988 dismissed an appeal by the taxpayer against assessments to him by the Commissioner. The undisputed facts as 
set out in the Court of Review were-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Edward Charles Woodward (whom I will call the taxpayer) in 1972 inherited from his grandfather a copra plantation at Savusavu, Vanua Levu, containing 240 acres 1 rood 30 perches and known as Naveria comprised in Certific
ate of Title 5679. His grandfather had died in 1944 leaving a life estate in the land of his son Henry Leonard Barrack. The latter effected no fewer than four subdivisions of the land, intending to raise money by leasing it in part. Those four subdivision
s
 appear to total 11 acres 1 rood 10.7 perches although the Government Valuer estimated the area at 12.67 acres. The property had originally, as I have said, been a copra plantation, and the taxpayer, when he took over, intended to continue it as such, but
 
he found the market depressed, and the expenses attendant upon the production of copra resulted in a very small income from that source. The life tenant had allowed nineteen tenants to build houses on the land he had subdivided, and a further twenty seven
 
to build houses on land which he had not formally subdivided, but these tenants were back-ward in paying their rent, and apparently unwilling to acknowledge an absentee landlord, although the taxpayer visited the property at least once a year. Faced with 
t
hat situation he decided to sell their various lots in the subdivided land to the tenants. This, however caused him further problems, in that those who had built houses on the unsubdivided land, pressed him to subdivide in order to give them title. Unwill
i
ng to face the trouble and expenses of such a subdivision he advertised the property for sale as one block, asking a price of $300,000. That advertisement was in October, 1977 and referred to 12 commercial blocks, 40 to 60 residential blocks, and 60 twent
y
 acre agricultural blocks, and the taxpayer stated in evidence that it was based upon engineering plans which he had caused to be drawn up. He also said that he had advertised earlier in 1976 and later in 1978 and 1979, and had, besides advertising in Fij
i
, advertised also in Australia and Hawaii, but advertisements brought him no satisfactory offers, and he therefore decided to subdivide for sale. He had discussions with prospective purchasers in Savusavu and formed the view that a subdivision into five a
cre blocks would meet a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 \~
demand. However, he found difficulties with the Town and Country Planning Department, and eventually found himself forced to subdivide into larger blocks. That was in 1980. Up to that time he had made 27 sales, and I set out the amou
nts received each year:
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 1973 one 16000
\par 1974 three 25500
\par 1975 twelve 35100
\par 1976 three 9500
\par 1977 two 8000
\par 1978 five 41500
\par 1979 one 45}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 000"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
The Commissioner determined the alleged gross profit by taking the gross receipts from sales and deducting therefrom 60%
 of the "receipts", being his method of valuing the land devised to the taxpayer at the time he acquired it from the remaining 40%, the "gross profit", he also deducted some expenses. The 60% was mainly the assumed pre sale value of the land sold. Whilst 
t
here was no evidence produced to the learned trial Judge of the value of the whole of the inheritance (the Commissioner fixed it at $225,000) there was evidence of the Commissioner's estimate of the value of the inherited portions of the land which were s
old from time to time.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The Court considered that the real issue in the instant case was whether there was under section 11(e) of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid534421 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Income Tax Act}}}\sectd \ltrsect\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 a taxable profit or gain from the sales by the taxpayer of the land bequeathed to him.}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Section 11(e) of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid534421 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Income Tax Act}}}\sectd \ltrsect
\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 was included in the statement of the Court of Review about it thus-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"The Revenue contend that the taxpayer is liable to tax under section 11(e) of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Income}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid7938482  }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid534421 
HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 Tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf2\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Act}}}\sectd \ltrsect\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
Cap. 20 which I set out. It can only be understood by being read with the commencement of the Section, which starts off:
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"11. For the purposes of this Act total income means the aggregate of all sources of income including ..." (and it lists a number of sources).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
After these there is a proviso.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"Provided that, without in any way affecting the generality of this section, total income for the\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 purpose}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 \~of this Act shall include"-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
and there are over twenty matters which are included, of which (e) reads:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"(e) In the case of a person, residing or having his head office or principal place of business outside Fiji, but carrying on business in Fiji, either directly or through or in the name\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 \~
any other person, the net profit or gain arising from the business of such person in Fiji:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Provided that any person normally residing outside Fiji who engages in the sale of other dis
position either directly or by the sale of options to purchase or any}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 other means whatsoever of any land in Fiji or any estate or interest in any such land shall be deemed to be carrying on business in Fiji, and any profit or gain derived from the carrying
 on or carrying out of any undertaking or scheme connected with the disposition either directly or indirectly of any land in\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 Fiji}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 \~or any estate or interest in any such land, including schemes involving the interposition of a company, entered into or devise
d for the purpose of making a profit shall be deemed to be total income for the purpose of this Act."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
It was common ground that the taxpayer was normally resident outside Fiji; further if he engaged in sales of land, in Fiji he was deemed to be carrying on business in Fiji. The evidence supported there having been a number of sales (see}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Weller v. Commissioner of Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 28 FLR 46 as the meaning of "engages".)}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The question was had he made a profit or gain which was taxable. The taxpayer had not "adventured his inheritance" (See}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Betty Merl Ferguson. v. Commission of Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (not reported)) but merely took steps to dispose of his inheritance to the best a}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482 dvantage. The Court referred to }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 McClelland v. The Commissioner of Taxation and Williams}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
in the High Court of Australia, referring to the words of Barwick C.J. (dissenting) in the former, but whose judgment was up}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482 held in the Privy Council 120 CLR}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 ). The facts in the former case resembled the instant case. Lord Donovan at p. 491 said of the taxpayer-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"The appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 so}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 far as she had been obliged to sell - had done no more than realize a capital asset."}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
In the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Williams}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 case, Barwick, C.J. said:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"I remain at the opinion that the realization of a gift, however elaborately made, can neither yield}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 p
rofit or itself be a profit making scheme."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Held:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The question to be asked was formulated by Clerk, L.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482 J. in }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 California Copper Syndicate v. Harris}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (1904) 5 Tax Cas at p. 166:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"Is the sum of gain that has been made a mere enhancement of value by realizing a security,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 or is it a gain made in an operation of business in carrying out a scheme for profit."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 

\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7938482\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Too much attention was paid by Court to s. 11(e) proviso in isolation and not enough to the section and the proviso, wherein the latter does not alter the mean
ing of "profit or gain" in the (earlier part) of s. 11(e).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
If capital gain was excluded from profit or gain in the substantive section - as the Court considered - it was also excluded where the same phrase was used in the proviso. The normal concept of pr
ofit is a gain from a business venture, not a capital accretion.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Further the substantive section contained these words-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid7938482\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "and also the annual}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 profit or gain}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 from any other sources including the income from but}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 not the value of property acquired by gift, devise or descent}{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 ..." (emphasis added)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7938482\contextualspace {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The Court said-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "We pose this question,
 if the value of the corpus of a gift or devise is specifically excluded from the definition of income does the mere conversion of that corpus into specie convert the receipts into income? Our answer to the question is in the negative."}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 There was no justif
ication for the Commissioner considering that s.11(e) imposed a tax on capital accretion. Unless a taxpayer used his property as capital in a business venture or undertaking no profit could arise from the sale of a property acquired by devise or gift wher
e it can be held on the facts that the sales of land were merely realization in specie of the taxpayer's interest in the land.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Appeal dismissed with costs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Cases referred to:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 California Copper Syndicate v. Harris}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (1904) 5 Tax Cas 166}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 McClelland v. Federal Commissioner of Taxation}{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4413640\charrsid7938482 
HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281970%29%20120%20CLR%20487" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (1970) 120 CLR 487:}}}
\sectd \ltrsect\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (1971) WLR 191}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Williams v. Federal Commissioner of Taxation}{\field{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4413640\charrsid7938482 
HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1972%5d%20HCA%2031" \\o "View LawCite Record"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 [1972] HCA 31}}}\sectd \ltrsect
\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 ;}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid534421 
HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281972%29%203%20ATR%20283" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (1972) 3 ATR 283}}}\sectd \ltrsect
\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Weller v. Commissioner of Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 28 FLR 46}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 

\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\b\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 KERMODE J.A.:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 

\par }\pard \ltrpar\qc \li0\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \ab\af0 \ltrch\fcs0 
\b\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Judgment of the Court}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
This is an appeal from the decision of Mr Justice Rooney allowing an appeal by the Respondent in this appeal (the appellant and taxpayer in the appeal before him from the judgment of the Court of Review, which on the 
7th November, 1985 dismissed an appeal by the Respondent against assessments by the appellant (the Commissioner of Inland Revenue).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The appellant appeals on the following three grounds:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (1) The learned trial judge erred in law in holding that no profit or taxable profit arose from transactions the subject of the Appeal before him.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
(2) The learned trial judge erred in law in holding that since there were no expenses to be deducted from the sum realized by the taxpayer from transactions. the subject of the Appeal before him, it therefore followed that the said sum was not taxable.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
(3) The learned trial judge erred in law in failing to appreciate that in the instant case the profit achieved by the taxpayer was indeed the net profit, the net profit in the instant case being commensurate with the gross profit.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
The appellate Judge in his judgment repeated the undisputed facts set out by the Court of Review in its judgment. We repeat those facts which are as follows:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"Edward Charles Woodward (w
hom I will call the taxpayer) in 1972 inherited from his grandfather a copra plantation at Savusavu, Vanua Levu, containing 240 acres 1 rood 30 perches and known as Naveria comprised in Certificate of Title 5679. His grandfather had died in 1944 leaving a
 
life estate in the land to his son Henry Leonard Barrack. The latter effected no fewer than four subdivisions of the land, intending to raise money by leasing it in part. Those four subdivisions appear to total 11 acres 1 rood 10.7 perches although the Go
vernment Valuer estimated the area at 12.67 acres. The property had originally, as I have said, been a copra plantation, and the taxpayer, when he took over, intended to continue it as\~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 such}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 . but he found the market depressed, and the expenses attendant upon
 the production of copra resulted in a very small income from that source. The life tenant had allowed nineteen tenants to build houses on the land he had subdivided, and a further twenty seven to build houses on land which he had not formally subdivided,
 
but these tenants were backward in paying their rent, and apparently unwilling to acknowledge an absentee landlord, although the taxpayer visited the property at least once a year. Faced with that situation he decided to sell their various lots in the sub
d
ivided land to the tenants. This, however caused him further problems, in that those who had built houses on the unsubdivided land, pressed him to subdivide in order to give them title. Unwilling to face the trouble and expense of such a subdivision he ad
v
ertised the property for sale as one block, asking a price of $300,000. That advertisement was in October, 1977 and referred to 12 commercial blocks. 40 to 60 residential blocks, and 60 twenty acre agricultural blocks. and the taxpayer stated in evidence 
t
hat it was based upon engineering plans which he had caused to be drawn up. He also said that he had advertised earlier in 1976 and later in 1978 and 1979, and had, besides advertising in Fiji, advertised also in Australia and Hawaii, but advertisements b
r
ought him no satisfactory offers, and he therefore decided to subdivide for sale. He had discussions with prospective purchasers in Savusavu and formed the view that a subdivision into five acre blocks would meet a demand. However, he found difficulties w
ith the Town and Country Planning Department, and eventually found himself forced to subdivide into larger blocks. That was in 1980. Up to that time he had made 27 sales, and I set out the amounts received each year:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 1973 one 16,000}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 1974 three 25,500}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 1975 twelve 35,100}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 1976 three 9,500}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 1977 two 8,000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 1978 five 41,500}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 1979 one 45,000}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 ."
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
The grounds of appeal were poorly framed and do not cover the issues involved in this appeal They are in our view defective. Objections could have been raised by Mr Keil
 and had they been raised we would have felt seriously constrained to dismiss the appeal.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The Court did, however, ask Mr Seeto, who was arguing the second ground of appeal, where in his judgment had Mr Justice Roony held that:-}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"Since there were no expenses to be deducted from the sum realised by the taxpayer from}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 transactions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
, the subject of the appeal before him, it therefore followed that the said sum was not taxable".}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Mr Seeto had to admit there was no such finding. He attempted to argue that the second ground conveyed the meaning to be gathered from the words in the judgement.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 A perusal of the judgment indicates that the learned Judge did refer to expenses in two portions of his judgment. He stated:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"Between 1973 and 1979 the total figure received by the taxpayer amounted to $180,600. In the absence of evidence as to (a) the agreed value of the inheritance and (b) the expenses incurred by}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 the taxpayer I am unable to say if any profit or gain has yet been achieved."}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
and later he stated:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"The method employed by the respondent as described by the Court of Review of treating the proceeds of sales effected in each tax year as gross income from which 60% was deducted as expenses, is not warranted by the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid534421 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Income Tax Act}}}\sectd \ltrsect\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
and has the effect of treating as income the value of the inheritance as soon as any portion of it is converted into money."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Those statements do not support the second ground of appeal.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The third ground is also defective and 
demonstratively incorrect. In the instant case the Commissioner's assessment of the profit on which he levied his assessment was his view of the net profits were certainly not commensurate with the \'93gross profits.\'94}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The Commissioner first determined the all
eged "gross profits". He took the gross receipts from sales and deducted therefrom 60% of the receipts being his method of valuing the land involved in the devise to the taxpayer at the time he acquired it. The remaining 40% was considered by him to be gr
oss profit from which the Commissioner allowed a further deduction for certain expenses incurred arriving at a "net-profit" which he assessed for tax.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 

\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The Commissioner's method of ascertaining tax is clearly demonstrated in his adjustment advice in respect of 1975 income part of which is set out below:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "Sale of lots  35,100}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Less 60% expenses }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 21,060}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }\pard \ltrpar\ql \fi720\li2160\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 14,040}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Less other expenses }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 1,686}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }\pard \ltrpar\ql \li2880\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2880\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 12,345}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
The "60% expenses" were not all expenses and this misled the learned judge. The 60% figure was mainly the assumed pre-sale value of the land sold.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The respondent did not challenge the valuation.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
The learned judge apparently did not appreciate that fact or he would not have stated that there was no evidence of the agreed value of the inheritance. There was no evidence 
produced to the learned Judge of the value of the whole of the inheritance which the Commissioner had fixed at $226,000 but there was evidence of the Commissioner's estimate of the value of the inherited portions of the land which were sold from time to t
ime.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The Commissioner had had a valuation carried out in 1974 and this valuation was not challenged by the Respondent.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 There is no merit in either the second or third ground of appeal.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 We could likewise have held that the first ground is defective. The lear
ned judge did not hold "that no profit or taxable profit arose from transactions the subject of the appeal".}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The real issue in the instant case is whether there was under section 11(e) of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid534421 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Income Tax Act}}}\sectd \ltrsect\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7938482  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 a taxable profit or gain from the sales by the taxpayer of the land which had been bequeathed to him.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The issue was argued before the Court of Review which held there was a taxable profit or gain. It was also argued before the learned Judge 
who noted the argument but did not consider it, being content to allow the appeal on different grounds.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The learned Judge however did indicate that the Commissioner could now or later make fresh assessments. He stated:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"This appeal must be allowed and the
 assessments set aside. This does not preclude the respondent from making fresh assessments either now or in the future whenever it is shown that appellant has in fact made a profit or gain as a result of land sales or other dispositions."}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
It is this 
statement which has prompted us to go further than merely dismissing the appeal on the grounds that all three grounds raised by the appellant are defective. On our consideration of the issues which should have been decided by the learned Judge the stateme
nt just quoted is not correct.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1062852\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
It is first necessary to set out section 11(e) of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid534421 
HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Income Tax Act}}}\sectd \ltrsect
\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 and we can do no better than repeat portion of the Court of Review's statement which is as follows:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1062852\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "The Revenue contend that the taxpayer is liable to tax under section 11(e) of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }
{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid534421 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Income Tax Act}}}\sectd \ltrsect\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Cap. 200 which I set out. It can only be understood by being read with the commencement of the Section, which starts off:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li1440\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid1062852\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "11. For the purposes of this Act total income means the aggregate of all sources of income including \'85"(and it lists a number of sources).}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1062852\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
After these there}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 is a proviso.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1062852\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "Provided that, without in any way affecting the generality of this section, total income for the purpose of this Act shall include"-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }\pard \ltrpar\ql \li0\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1062852\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 and there are over twenty matters which are included, of which (e) reads:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li1440\ri0\sa100\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (e) \'93
In the case of a person, residing or having his head office or principal place of b
usiness outside Fiji, but carrying on business in Fiji, either directly or through or in the name of any other person, the net profit or gain arising from the business of such person in Fiji:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li1440\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Provided that any person normally residing outside Fiji who 
engages in the sale or other disposition either directly or by the sale of options to purchase or by any other means whatsoever of any land in Fiji or any estate or interest in any such land shall be deemed to be carrying on business in Fiji, and any prof
i
t or gain derived from the carrying on or carrying out of any undertaking or scheme connected with the disposition either directly or indirectly of any land in Fiji or any estate or interest in any such land including schemes involving the interposition o
f a company, entered into or devised for the purpose of making a profit shall be deemed to be total income for the purpose of this Act."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
There is no dispute in the instant case that the taxpayer is normally resident outside Fiji and if he engages in the sal
e of land in Fiji he is deemed by virtue of the proviso to be carrying on business in Fiji. The Court of Review held that the taxpayer was engaged in selling land, a finding the respondent has not challenged. In}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Wellery v. Commissioner of Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 28
 FLR 46, this court considered the meaning of "engages in". In that case there was a single sale and this court held that the word "engage" in that context connotes occupation in some activity for a period of time. The facts in this case indicate there we
re a number of sales over a number of years and there can be little doubt the taxpayer was engaged in selling land in Fiji.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 What we are concerned with here is whether the tax payer made a profit or gain which is taxable.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 A number of Australian and New Zealand authorities were cited in argument both before the Court of Review and the Appellate Judge.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The Court of Review rejected the authorities. It stated:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "Mr Keil relied on two Australian cases,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 McClelland v. Federal Commissioner of Taxation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid534421 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281970%29%20120%20CLR%20487" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
(1970) 120 CLR 487:}}}\sectd \ltrsect\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1062852  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (1971) 1 WLR 191 which was an inheritance and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Williams v. Federal Commissioner of Taxation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid534421 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1972%5d%20HCA%2031" \\o "View LawCite Record"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 [1972] HCA 31}}}
\sectd \ltrsect\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 ;}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid534421 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281972%29%203%20ATR%20283" \\o "View LawCiteRecord"}}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (1972) 3 ATR 283}}}\sectd \ltrsect\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 which was a gift. Both of these cases were 
decided upon a statute the words of which are vastly different from the words of Section 11(e), and I cannot see that Mr Keil can derive any help from them. I would add that when the Australian Commissioner was successful in the High Court of Australia in
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 McClelland's}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 case, he had made an allowance somewhat similar to the allowance made here."}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 We will refer later to the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 McClelland}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Williams}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 cases but it is of interest to note that the Court of Review changed its view when it later came to consider the case of}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Betty Merl Ferguson v. Commissioner of Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (not reported) a case in which the court allowed the appeal.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The Court stated:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "Mr Shah also relied upon}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Woodward's}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 case No. 1 of 1983, which decided against the taxpayer. I am afraid that I have misled Mr Shah, for although there I did not see the application of either of}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 McClelland's}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Williams}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 \rquote 
 case. I have come to the conclusion that I was wrong, and I think on reflection that}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Woodward's}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 decision can only be defended on the basis that the taxpayer \lquote adventured his inheritance\rquote  in developing the remainder of it. Even that is not clear."}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 We would state at once that the facts in this case do not disclose that the taxpayer had "adventured his inheritance". That could have been the situation if 
the taxpayer had decided to extend his "deemed business" and adventured his inheritance in the capital of an active business in Fiji e.g. building thereon and selling houses. That is not what happened. The taxpayer in the instant case in our view took ste
ps to dispose of his inheritance to the best advantage.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The Court of Review considered both}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 McClelland}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Williams}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 case and referred to the differences between the Australian and Fiji legislation. It stated further "the essential part is that both deal of profits or gain".}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482 The facts in }{
\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 McClelland's}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
case were not unlike the facts in the instant case. Mrs. McClelland received a half interest in a piece of land under the will of her uncle. She wanted money and not the land. So as to augment her return from 
sales she purchased her brother's share and after a survey sold most of the land.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
The Commissioner in that case used the same method of determining the historic value of the land as did our Commissioner in the instant case to determine the profit or gain obtained by the taxpayer, a method which the court in Australia rejected.}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1062852\contextualspace \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 McClelland's}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482   }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 case went to the Privy Council. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482 Lord Donovan at p. 491 of 120 CLR}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482  stated:-}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "The appellant - so far as she had been obliged to sell - had done no more than realize a cap
ital asset. On appeal by the respondent to the Full Court, Barwick C.J. agreed with the foregoing conclusions. He took the view that the "realization of an inheritance even though carried out systematically and in a businesslike way to obtain the greatest
 
sum of money it will produce does not .... make the proceeds either profit or income for the purposes of the Act". It would be different if the inheritance had been adventured as the capital of a business, for example, land jobbing or developing, but no s
uch thing had been done here."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 In our view the taxpayer in the instant case did no more than realize a capital asset.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 It was held in that case (inter alia) that none of the profit of the taxpayer was profit according to ordinary concepts.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Lord Donovan said at p.496:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1062852\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"The whole of the facts have still to he considered: the same criteria to be applied: the question to be asked and answered is still whether the facts reveal a mere realization of capital, albeit in an enterprising way, or whether they justif
y a finding that the appellant went beyond this and engaged in a trade of dealing in land albeit on one occasion only. To this question their Lordships think that, as in the case of the question arising under s. 216(a) the answer should be in the negative
."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1062852\contextualspace \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid1062852\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Notwithstanding the wording of section 11(e) to which we will refer later, we believe the question to be asked is that formulated by Lord Justice Clerk in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 
\ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 California Copper Syndicate v. Harris}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (1904) 5 Tax Cas at p. 166:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid1062852 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"Is the sum of gain that has been made a mere enhancement of value by realising a security or is it a gain made in an operation of business in carrying out a scheme for profit".}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Lord Donovan also at p.496 stated:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"So far as concerns the claim that the appellant's profit is income according to ordinary usages and concepts it is common ground that this can be established only if what the appellant did was an adventure in the nature of trade".}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 In}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Williams}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 case Barwick, C.J. said:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 "Also, having
 had the benefit of the argument in this case, including consideration of the advice of their Lordships in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 McClelland v. Federal Commissioner of Taxation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid534421 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281970%29%20120%20CLR%20487" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid7938482 (1970), 120 CLR}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482  487}}}\sectd \ltrsect\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 ;}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid534421 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=2%20ATR%2021" \\o "View LawCiteRecord"}}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid7938482 2 ATR}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf2\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482  21.}}}\sectd \ltrsect
\psz9\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid7938482\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 I remain of the opinion that the realization of a gift, however elaborately made can neither yield a profit nor in itself be a profit making scheme".}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Barwick C.J. later went on to say:}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"In the first place it is impossible, in my opinion to discover a "profit" made by the respondent by this realisation. There was no cost to her of her asset."}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
That is likewise the situation in the instant case. The land was devised to the taxpayer. He did not "adventure" his inheritance but merely took steps to realize the best he could by sales of his land.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Too much attention was paid by the courts and counsel for the Commissioner in the firs
t two appeals in the instant case to the proviso to section 11(e) in isolation, which is also a proviso to the substantive section, and not enough to both the proviso and the section.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The first point we make is that the substantive section refers to net 'p
rofit or gain'. 'Profit or gain' is repeated in proviso 11(e). The Court of Review held the gain in section 11(e) included capital gains. The appellate Judge was content not to decide that issue.}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The proviso to section 11(e) does not appear to us to have a
ltered or added to the meaning of the words "profit or gain" in any way. If capital gain is excluded from profit or gain in the substantive section it should be also excluded where the same words are used in the proviso. The normal concept of profit is a 
gain from a business venture not a capital accretion.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The second matter is that the substantive section contains these words:}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li720\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
"and also the annual}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 profit or gain}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 from any other sources including the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 income}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 from but}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 not the value of property acquired by gift, devise or descent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid7938482  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 ..."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 (Emphasis is ours).}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
We pose this question, if the value of the corpus of a gift or devise is specifically excluded from the definition of income does the mere conversion oft that corpus into specie convert the receipts into income?
 Our answer to the question is in the negative.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Where error appears to have crept in is in the interpretation of the proviso to 11(e) which is in two parts. It has been assumed in our view erroneously, that if by selling land in Fiji a non-resident makes a
 profit or gain, ipso facto that profit or gain is taxable. The second part of the proviso is intended to cover different situations. It does not refer to carrying on business which would link it to the first part. There must be an undertaking or scheme c
onnected with land entered into or devised for the purpose of making a profit before a profit or gain becomes taxable.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 All the first part of the proviso does is to put a non-resident with no actual business in Fiji on a par with a non-resident who actually 
operates a business in Fiji. The "income or gain" of both types of non residents must be ascertained in the same manner. The final part of the proviso does not state nor it be interpreted to mean that the profit or gain merely from a sale is taxable. Ther
e must be the carrying on or carrying out of an under-taking or scheme for the purpose of making a profit.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Nowhere in the proviso is there a provision that the "profit or gain" involving what would otherwise be a capital gain which for other taxpayers would
 not attract tax, becomes taxable ipso facto on sale of the land by a non-resident. Where a non-resident taxpayer has purchased and sold property, tax on a single sale will depend on whether the taxpayer be considered to have 'engaged' in selling the prop
erty in the cause of conducting his business or whether he was carving an undertaking or scheme entered into or devised for the purpose of making a profit.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Each sale will have to be considered on its merits.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 There is no justification in our view for the Com
missioner considering section 11(e) imposes a tax on capital accretion. We see no reason why a non-resident should be treated any differently, from a resident, if both are carrying on business in Fiji or are deemed to be. Treating a non-resident different
ly would be unjust and on our reading of section 11(e) as a whole, no such unjustness can be read into the section.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 While a non-resident selling land on an interest in it must be deemed to be carrying on business in Fiji, the sale by him of land need not 
necessarily be a business sale.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
The sale must be in the nature of a business transaction or one designed to make a profit it from which arises a profit or gain, which in the context of the section are synonymous terms, before such profit or gain becomes liable to tax.}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 
Unless a taxpayer uses his property as capital in a business venture or undertaking no profit can in our view arise from the sale of a property acquired by devise or gift where it can be held on the facts that the sales of the land were in f
act merely realisation in specie of the taxpayer's interest in the land. We are satisfied on the facts in the instant case that the taxpayer is not liable for income tax and the learned Judge was correct in allowing the appeal albeit for different reasons
.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 The appeal is dismissed with costs to the respondent.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 

\par }\pard \ltrpar\qr \li0\ri0\sb100\sa100\sbauto1\saauto1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16734945 \cbpat8 {\rtlch\fcs1 \ai\af0 \ltrch\fcs0 
\i\cf1\lang2057\langfe1033\langnp2057\insrsid16734945\charrsid7938482 Appeal dismissed.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang1033\langfe1033\langnp1033\insrsid16734945\charrsid7938482 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1972231\charrsid7938482 
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