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{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
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{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
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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};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\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};}
{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
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\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Income Tax}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid14628842\charrsid15815332  }{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 - subdivision and sale of devised land by non-resident}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid14628842\charrsid15815332  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 - whether profit taxable}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid14628842\charrsid15815332  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 - Income Tax Act (Cap 201) Section 11 (e)}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid11682584\charrsid15815332 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
The taxpayer inherited land in Savusavu which he then subdivided and began to sell. The Commissioner of Inland Revenue treated the proceeds of the sales as income subject to tax. The High Court allowed a
n appeal from the Court of Review upholding the assessment. On appeal to the Court of Appeal it was }{\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 HELD}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 : dismissing the appeal that the mere realisation of a capital asset which does not form part of a course of business is not a taxable profit or gain, whether or not the}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 taxpayer is resident overseas.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Cases cited:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Betty Merl Ferguson v Commissioner of Inland Revenue }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid15888931\charrsid15815332 (not reported)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10510709\charrsid15815332 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 California Copper }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3488174\charrsid15815332 S}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 yndicate }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3488174\charrsid15815332 v}{\rtlch\fcs1 \ai\af0\afs24 
\ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid5842885\charrsid15815332 .}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  Harris }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 (1904) 5}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Tax Cas}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10510709\charrsid15815332 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 McClelland }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid7220698\charrsid15815332 v}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 . }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Federal Commissioner of Taxation }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 (1970) 120 CLR 487; [19711}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid7220698\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 1 WLR 191
\par }\pard \ltrpar\ql \li0\ri576\widctlpar\wrapdefault\faauto\adjustright\rin576\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Weller v Commissioner o}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid15888931\charrsid15815332 f Inland Revenue }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15888931\charrsid15815332 FCA Reps 82/70}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid10510709\charrsid15815332 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Williams v. Federal Commissioner of Taxation }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 (1972) 3 ATR 283}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri3888\widctlpar\wrapdefault\faauto\adjustright\rin3888\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 G.E. Leung }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 with}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  T. Seeto }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 for the Appellant}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 F.G. }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid15163966\charrsid15815332 K}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 eil }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 for the Respondent
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \ab\af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Judgment of the Court}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 :
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 This is an appeal from the decision of Mr. Justice Rooney, allowing an appeal by the Respondent in this}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 appeal (the appellant and taxpayer in the appeal before him) from the}{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
judgment of the Court of Review, which on the 7}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\super\langnp2057\insrsid7961310\charrsid15815332 th}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 November, 1985 dismissed an appeal by the Respondent again
st assessments by the appellant (the Commissioner of Inland Revenue).
\par }\pard \ltrpar\ql \li0\ri144\widctlpar\tx7632\wrapdefault\faauto\adjustright\rin144\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The appellant appeals on the}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3824535\charrsid15815332 following three grounds:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri1296\widctlpar\tx1440\wrapdefault\faauto\adjustright\rin1296\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid7961310\charrsid15815332 (1) }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 The learned trial judge}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 erred in law in holding that no profit or taxable profit arose from transactions the subject of the Appeal before him 
\par }\pard \ltrpar\ql \li0\ri1296\widctlpar\tx1440\wrapdefault\faauto\adjustright\rin1296\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid7961310\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri1296\widctlpar\tx1440\wrapdefault\faauto\adjustright\rin1296\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1399618\charrsid15815332 
(2) The learned trial judge erred in law in holding that since there were no expenses to be deducted from the sum realised 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\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri1296\widctlpar\tx1440\wrapdefault\faauto\adjustright\rin1296\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid7961310\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri1296\widctlpar\tx1440\wrapdefault\faauto\adjustright\rin1296\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid7961310\charrsid15815332 (3) }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
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 in the instant case being commensurate with the gross profit.
\par }\pard \ltrpar\ql \li0\ri1296\widctlpar\tx1440\wrapdefault\faauto\adjustright\rin1296\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
\par 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\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri144\widctlpar\wrapdefault\faauto\adjustright\rin144\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid7961310\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri144\widctlpar\wrapdefault\faauto\adjustright\rin144\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
"Edward Charles Woodward (whom I will call the taxpayer) in 1972 inherited from his grandfather a copra plantation at}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Savusavu, Vanua Levu, containing 240 acres 1 rood 30 perches and known as Naveria comprised in Certificate of Title 5679. His grandfather had died }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid7961310\charrsid15815332 in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
1944 leaving a life estate in the land to his son Henry Leonard Barrack. The latter effected no fewer than f
our 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 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid7961310\charrsid15815332 the Government Valuer estimated}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
 the area at 12.67 acres, The property had originally, as I have said, been a copra plantation, and}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid7961310\charrsid15815332  the taxpayer, when he took }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
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 ha
d 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}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid9399054\charrsid15815332 their rent, and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 apparently unwilling to acknowledge an absentee landlord, although the taxpayer visited the property at least once a}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
year. Faced with that 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 ha}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid9399054\charrsid15815332 d built houses on the unsubdivided land,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  pressed him to subdivide in order to g}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid9399054\charrsid15815332 ive them title. Unwilling to face the trouble and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 expense 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 referre}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid9399054\charrsid15815332 d to 12 commercial blocks 40 to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
 60 residential blocks, and 60 twenty 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 th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid9399054\charrsid15815332 at he had advertised earlier in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 1976 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid9399054\charrsid15815332 later in 1978 and 1979, and had}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
, besides advertising in Fiji, advertised also in Australia and Hawaii, but advertisements brought him no satisfactory offers, and he}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid9399054\charrsid15815332 
 therefore decided to subdivide}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  for sale. He had discu
ssions with prospective purchasers in Savusavu and formed the view that a subdivision into five acre blocks would meet a demand. However, he found difficulties with the Town and Country Planning Department, and eventually found himself forced}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332  to subdivide into larger blocks. That was in 1980. Up to that time he had made 27 sales, and I set out}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332  the amounts received each year:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts11\trrh-288\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil 
\cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil \cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\pard \ltrpar\ql \li10\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin10\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 1973\cell }\pard \ltrpar\ql \li211\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin211\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 one\cell }\pard \ltrpar\qr \li0\ri96\widctlpar\intbl\wrapdefault\faauto\adjustright\rin96\lin0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 16000\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 \trowd \irow0\irowband0\ltrrow\ts11\trrh-288\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil \cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\row \ltrrow}\trowd \irow1\irowband1\ltrrow\ts11\trrh-259\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil 
\cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\pard \ltrpar\ql \li10\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin10\pararsid14640103 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 1974\cell }\pard \ltrpar\ql \li211\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin211\pararsid14640103 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 three\cell }\pard \ltrpar\qr \li0\ri96\widctlpar\intbl\wrapdefault\faauto\adjustright\rin96\lin0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 25500\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 \trowd \irow1\irowband1\ltrrow\ts11\trrh-259\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil \cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\row \ltrrow}\pard \ltrpar\ql \li10\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin10\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 1975\cell }\pard \ltrpar\ql \li211\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin211\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 twelve\cell }\pard \ltrpar\qr \li0\ri96\widctlpar\intbl\wrapdefault\faauto\adjustright\rin96\lin0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 35100\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 \trowd \irow2\irowband2\ltrrow\ts11\trrh-259\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil \cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\row \ltrrow}\trowd \irow3\irowband3\ltrrow\ts11\trrh-269\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil 
\cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\pard \ltrpar\ql \li5\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin5\pararsid14640103 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 1976\cell }\pard \ltrpar\ql \li211\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin211\pararsid14640103 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 three\cell }\pard \ltrpar\qr \li0\ri96\widctlpar\intbl\wrapdefault\faauto\adjustright\rin96\lin0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 9500\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 \trowd \irow3\irowband3\ltrrow\ts11\trrh-269\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil \cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\row \ltrrow}\trowd \irow4\irowband4\ltrrow\ts11\trrh-254\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil 
\cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\pard \ltrpar\ql \li10\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin10\pararsid14640103 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 1977\cell }\pard \ltrpar\ql \li211\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin211\pararsid14640103 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 two\cell }\pard \ltrpar\qr \li0\ri96\widctlpar\intbl\wrapdefault\faauto\adjustright\rin96\lin0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 8000\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 \trowd \irow4\irowband4\ltrrow\ts11\trrh-254\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil \cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\row \ltrrow}\trowd \irow5\irowband5\ltrrow\ts11\trrh-269\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt
\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil 
\cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\pard \ltrpar\ql \li10\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin10\pararsid14640103 {
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 1978\cell }\pard \ltrpar\ql \li211\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin211\pararsid14640103 {\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 five\cell }\pard \ltrpar\qr \li0\ri96\widctlpar\intbl\wrapdefault\faauto\adjustright\rin96\lin0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 41500\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 \trowd \irow5\irowband5\ltrrow\ts11\trrh-269\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone 
\clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil \cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl
\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\row \ltrrow}\trowd \irow6\irowband6\lastrow \ltrrow\ts11\trrh-272\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc
\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone 
\cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil \cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\pard \ltrpar
\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 1979\cell }\pard \ltrpar
\ql \li211\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin211\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 one\cell }\pard \ltrpar
\qr \li278\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin278\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 45000"\cell }\pard \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 \trowd \irow6\irowband6\lastrow \ltrrow
\ts11\trrh-272\trleft1440\trftsWidth1\trftsWidthB3\trftsWidthA3\tblind1440\tblindtype3 \clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth637\clshdrawnil \cellx2077\clvertalc\clbrdrt\brdrnone 
\clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1056\clshdrawnil \cellx3133\clvertalc\clbrdrt\brdrnone \clbrdrl\brdrnone \clbrdrb\brdrnone \clbrdrr\brdrnone \cltxlrtb\clftsWidth3\clwWidth1003\clshdrawnil \cellx4136\row 
}\pard \ltrpar\ql \li0\ri144\widctlpar\wrapdefault\faauto\adjustright\rin144\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10566008\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The grounds 
of appeal were poorly framed and do not cover the issues involved in this appeal. They are in our view defective. Objections }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
could have been raised by Mr. Ke}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 il and had they been raised we would have felt seriously constrained to dismiss the appeal.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The Court did, however, ask Mr. Seeto, who was arguing the second ground of appeal, where in his judgment had Mr. Justice Rooney he}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15888931\charrsid15815332 ld that:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
"Since there were no expenses to be deducted from the sum realised by the taxpayer from transactions, the subject of the appeal before him, it therefore followed that the said sum was not taxable".
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
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 judgment.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx3024\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 A perusal of
 the judgment indicates that the learned Judge did refer to expenses i}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 n two portions of his judgment. }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid15888931\charrsid15815332 He stated:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15888931\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
"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 the taxpayer I am unable to say if any profit or gain has yet been achieved."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15888931\charrsid15815332 and later he stated:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li432\ri0\widctlpar\tx432\wrapdefault\faauto\adjustright\rin0\lin432\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15888931\charrsid15815332 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The method employed by the respondent, as described by the Court of Review, of treating the proceeds o
f sales effected in each tax year as gross income from which 60% was deducted as expenses, is not warranted by the Income Tax Act and has the effect of treating as income the value of the inheritance as soon as any portion of it is converted into money."

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx432\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
Those statements do not support the second ground of appeal.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The third ground is also defective and demonstratively incorrect. In the instant }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid1399618\charrsid15815332 case,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  the Commissioner's assessment }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 of the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  profit on which he levied his assessment}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 was his view of the net profi
ts which were certainly not "commensurate with the gross profits".
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
The Commissioner first determined the alleged "gross profits". He took the gross receipts from sales and deducted therefrom 60% of the receipts being his method of valuing the land involve
d in the devise to the taxpayer at the time he acquired it. The remaining 40% was considered by him to be gross profit from which the Commissioner allowed a further deduction for certain expenses incurred arriving at a "net-profit" which he assessed for t
ax.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The Commissioner's method of ascertaining tax is clearly demonstrated in his adjustment advice in respect of 1975 income }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 part of which is set out below:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par \ltrrow}\trowd \irow0\irowband0\ltrrow\ts15\trgaph108\trleft720\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind828\tblindtype3 
\clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2340\clshdrawnil \cellx3060\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl 
\cltxlrtb\clftsWidth3\clwWidth2430\clshdrawnil \cellx5490\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103\yts15 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 "Sale of lots\cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103\yts15 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 35100\cell }\pard\plain \ltrpar
\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 \trowd \irow0\irowband0\ltrrow
\ts15\trgaph108\trleft720\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind828\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2340\clshdrawnil \cellx3060\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2430\clshdrawnil \cellx5490\row \ltrrow
}\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103\yts15 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 Less 60% expenses\cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103\yts15 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 21060}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 \trowd \irow1\irowband1\ltrrow
\ts15\trgaph108\trleft720\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind828\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2340\clshdrawnil \cellx3060\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2430\clshdrawnil \cellx5490\row \ltrrow
}\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103\yts15 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 \cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103\yts15 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 14040\cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 \trowd \irow2\irowband2\ltrrow
\ts15\trgaph108\trleft720\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind828\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2340\clshdrawnil \cellx3060\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2430\clshdrawnil \cellx5490\row \ltrrow
}\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103\yts15 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid2558167\charrsid15815332 Less other expenses}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 \cell }\pard \ltrpar
\qr \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103\yts15 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 1686}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 \cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 \trowd \irow3\irowband3\ltrrow
\ts15\trgaph108\trleft720\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind828\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2340\clshdrawnil \cellx3060\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2430\clshdrawnil \cellx5490\row \ltrrow
}\pard\plain \ltrpar\ql \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103\yts15 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 \cell }\pard \ltrpar\qr \li0\ri0\widctlpar\intbl\wrapdefault\faauto\adjustright\rin0\lin0\pararsid14640103\yts15 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 12354}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 "\cell }\pard\plain \ltrpar\ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\intbl\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe5129\cgrid\langnp1033\langfenp5129 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3414447\charrsid15815332 \trowd \irow4\irowband4\lastrow \ltrrow
\ts15\trgaph108\trleft720\trftsWidth1\trftsWidthB3\trftsWidthA3\trautofit1\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tbllkhdrrows\tbllklastrow\tbllkhdrcols\tbllklastcol\tblind828\tblindtype3 \clvertalt\clbrdrt\brdrtbl \clbrdrl\brdrtbl 
\clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2340\clshdrawnil \cellx3060\clvertalc\clbrdrt\brdrtbl \clbrdrl\brdrtbl \clbrdrb\brdrtbl \clbrdrr\brdrtbl \cltxlrtb\clftsWidth3\clwWidth2430\clshdrawnil \cellx5490\row }\pard \ltrpar
\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 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.

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The respondent did not challenge the valuation.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The learned judge apparently did not appreciate that fact or he wo
uld 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 time.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10643060\charrsid15815332 
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The Commissioner had had a valuation carried out in 1974 and this valuation was not challenged by the Respondent.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 There is no merit in either the second or third grounds of appeal.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
We could likewise have held that the first ground is defective. The learned Judge did not hold "that no profit or taxable profit arose from transactions the subject of the appeal"
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The real issue in the instant case
 is whether there was under section 11 (e) of the Income Tax Act a taxable profit or gain from the sales by the taxpayer of the land which had been bequeathed to him.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The issue was argued before the Court of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 R}
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 eview 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.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The learned Judge, however, did indicate that the Commissioner could now or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 later make fresh assessments. He stated:}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 -}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14640103\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\tx864\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 This appeal must be allowed and the assessments set aside. This does not preclude the respondent from mak}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid13702293\charrsid15815332 ing fresh assessments either now}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
 or in the future whenever it is shown that the appellant has in fact made a profit or gain as a result of land sales or other dispositions."}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
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 sho
uld have been decided by the learned Judge the statement just quoted is not correct.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 It is first necessary to set out section 11}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid2049022\charrsid15815332 
 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 (e) of the Income Tax Act and we can do no better than repeat portion of the Court of Review's}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332  statement which is as follows:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
The Revenue contend that the taxpayer is liable to tax under section 11 (e) of the Income Tax Act Cap 200 which I set out. It can only be understood by being read with the commencement of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332  the Section, which starts off:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 "11. For the purposes of this Ac
t total income means the aggregate of all sources of income including ...." }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1399618\charrsid15815332 (and it lists a number of sources).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 After these there is a proviso.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li1440\ri1008\widctlpar\wrapdefault\faauto\adjustright\rin1008\lin1440\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
"Provided that, without in any way affecting the generality of this section, total income for the purpose of this Act shall include" -
\par }\pard \ltrpar\ql \li0\ri1008\widctlpar\wrapdefault\faauto\adjustright\rin1008\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri1008\widctlpar\wrapdefault\faauto\adjustright\rin1008\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
and there are over twenty matters which ar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 e included, of which (e) reads:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri1008\widctlpar\wrapdefault\faauto\adjustright\rin1008\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
"(e) In the case of a person, residing or having his head office}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 or principal place or business outside Fiji, but carrying on business in Fiji, either dir
ectly or through or in the name of any other person, the net profit or gain arising from the business of such person in Fiji:
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 Provided that any person norm}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 ally residing outside Fiji who engages in the sale of other disposition either directly or by the sa
le 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 profit or gain derived from the carrying on or carrying out of any undert
aking 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}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
involving the interposition of a company, entered into or devised for the purpose of making a profit shall be deemed to be total inc}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid2368944\charrsid15815332 
ome for the purpose of this Act.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14105358\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
There is no dispute in the instant case that the taxpayer is normally resident outside Fiji and if he engages in the sale of land in Fiji he is deemed by virtue of the proviso to be carry
ing 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\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
Weller v. Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  FCA Reps 82/70 this court considered the meaning of "engages in". In t
hat case there was a single sale and this court held that the word "engage in}{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 that context connotes occupation in some activity for a period of time. The facts in this case indicate there were a number of sales over a number of years and}{\rtlch\fcs1 
\ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 there can be littl
e doubt the taxpayer was engaged in selling land in Fiji.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 What we are concerned with here is whether the taxpayer made a profit or gain which is taxable.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 A number of Australian and New Zealand authorities were cited in argument both before the Court of Review and the Appellate Judge.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The Court of Review rejected the aut}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 
horities. It stated:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li576\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin576\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Mr. Keil relied on two Australian cases, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
McClelland v. Federal Commission of Taxation }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 (1970)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  120 CLR 487; [1971] 1 WLR 191 which was an inheritance, and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Williams }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid12725929\charrsid15815332 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  Federal Commissioner of Taxat}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 ion}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 (1972) 3 ATR 283}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
 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 wou
ld add that when the Australian Commissioner was successful in the High Court of Australia in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 McClelland's }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 case, he had}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  made an al}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3752900\charrsid15815332 lowance somewhat similar to the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  allowance made here."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 We will refer later to the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 McClelland }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 William}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  cases but it is of i
nterest to note that the Court of Review changed its view when it later came to consider the case of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Betty Merl Fe}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid14640103\charrsid15815332 rgu}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 son v Commissioner of Inland Revenue}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  (not reported) a case almost on all fours with the instant case in which case the court allowed the appeal.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 The Court stated:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 Mr. Shah also re}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3752900\charrsid15815332 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 ied upon Wood}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 ward's ca}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 se No. 1 of 1983, which decided}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  against the taxpayer. I }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 am afraid that I have misled Mr.}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  Shah, for although there I did not see the application of either of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 McClelland's }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 or }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Williams}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 ' case, I 
have come to the conclusion that I was wrong, and I think on reflection that Woodward's decision can only be defended }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 on the basis that the taxpayer 
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 adventured}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid7891527\charrsid15815332 
 his inheritance' in developing the remainder of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid12261974\charrsid15815332 it. Even}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid4683447\charrsid15815332  that is not clear."}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 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 steps to dispose of his inheritance to the best advantage.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The Court of Review considered both }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
McClelland }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Williams}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  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".

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The facts in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 McClelland's }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 case were not unlike the facts in the instant case. Mrs. McClelland rec
eived 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.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The Commissioner in that case used the same method of }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 determining}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
 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.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 McClelland's}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
 case went to the Privy Council. Lord Donovan }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15815332 at p. 491 of 120 CLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332  stated:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 The appellant - so far as she had been obliged to sell - had done no more than realize a capital asset.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
On appeal by the respondent to the Full Court Barwick CJ 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}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid12261974\charrsid15815332  money it will produce does not\'85}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
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 development, but no such thing had been done here}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 ."}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid4462991\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 In our }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1399618\charrsid15815332 view,}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  the taxpayer in the instant case did no more than realize a capital asset.
\par It was held in that case (inter alia) that none of the profit of the taxpayer was profit according to ordinary concepts.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 Lord Donovan said at p. 496:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
"The whole of the facts have still to be considered; the same criteria have to be applied; the question to be asked and answered is still}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332  }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
whether the facts reveal a mere realization of capital, albeit in an enterprising way, or whether they justify 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. 26(a) the answer should be in the negative."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Notwithstanding the wording of section 11 (e), to which we will refer later, we believe the question to be asked is
 that formulated by the Lord Justice Clerk in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 California Copper Syndicate v. Harris }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid8069613\charrsid15815332 (1904) 5 Tax Cas at p. 166:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li576\ri432\widctlpar\wrapdefault\faauto\adjustright\rin432\lin576\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1399618\charrsid15815332 
"Is the sum of gain that has been made a mere enhancement of value by realising a security, or is it again made in an operation of business in carrying out a scheme for profit."}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri432\widctlpar\wrapdefault\faauto\adjustright\rin432\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Lord}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332  Donovan also at p. 496 stated:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li576\ri432\widctlpar\wrapdefault\faauto\adjustright\rin432\lin576\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
"So far as concerns the claim that the appellants 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"
\par }\pard \ltrpar\ql \li0\ri432\widctlpar\wrapdefault\faauto\adjustright\rin432\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Wi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332 lliams}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332  case Barwick, C.J. said:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li576\ri432\widctlpar\wrapdefault\faauto\adjustright\rin432\lin576\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
"Also, having had the benefit of the argument in this case, including consideration of the advice of their Lordships in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
McClelland v. Federal Commission}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid1194929\charrsid15815332 er of Taxation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15815332  
(1970) 120 CLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1194929\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15815332 487; 2 ATR}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid13835188\charrsid15815332  21 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  remai}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid14831016\charrsid15815332 n of the opinion that the realis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
ation of a gift, however elaborately made can neither yield a profit nor in itself be a profit making scheme".}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri432\widctlpar\wrapdefault\faauto\adjustright\rin432\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Bar}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332 wick C.J. later went on to say:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li576\ri432\widctlpar\wrapdefault\faauto\adjustright\rin432\lin576\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 "In the first place it is impossible, i
n 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\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri432\widctlpar\wrapdefault\faauto\adjustright\rin432\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
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.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
Too much attention was paid by the courts and counsel for the Commissioner involved in the first 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 enou}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 gh to both the proviso and the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  section.
\par 
\par The first point we make is that the sub}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332 stantive section refers to net 'profit or gain'. '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Profit or}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332  gain' is repeated in proviso 11}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 (e). The Court of Review held the gain in section 11 (e) included capital gains. The appellate judge was content}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 not to decide that issue.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The proviso to section 11 (e) does not appear to us to have altered 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 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid1399618\charrsid15815332 section,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  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.
\par The second matter is that the substantiv}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332 e section contains these words:-}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid15286500\charrsid15815332 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 and also the annual profit or gain from any other sources including the income from but not the value of property acquired by gift, devise or decent}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid15286500\charrsid15815332 \'85"}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid12608227\charrsid15815332 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332  (em}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332 p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 hasis is ours)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid12608227\charrsid15815332 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 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 }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 specie }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 convert the receipts into income? Our answer to the question is in the negative.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri144\widctlpar\wrapdefault\faauto\adjustright\rin144\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 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, }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 ipso facto}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  that profit or gain is taxable. The second part of the pro
viso 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 connected with land entered into or devised for the purpose of making}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10510709\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 a profit before a profit or gain becomes taxable.

\par }\pard \ltrpar\ql \li0\ri0\widctlpar\tx7344\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
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}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Fiji. The income or gain of both types of non residents must b
e ascertained in the same manner. The final part of the proviso does not state nor can it be interpreted to mean that the profit or gain merely from a sale is taxable. There must be the carrying on or carrying out of an undertaking or scheme for t}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332 he purpose of making a profit.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
\par }\pard \ltrpar\ql \li0\ri144\widctlpar\wrapdefault\faauto\adjustright\rin144\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Nowhere in the proviso is there a provision that the profit or gain involving what would otherwise be a capital }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid1399618\charrsid15815332 gain, which}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  for other taxpayers would not attract tax, becomes taxable }{
\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 ipso facto}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
 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 can be considered to have engaged in selling the property in the course of conducting his business or whether he was carrying out an un
dertaking or scheme entered into or devised for the purpose of making a profit.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid14640103 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Each sale will have to be considered on its merits.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid10510709\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid14029671\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 There is no justification in our view for the Com}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 missioner considering section 11}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 (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 differently would be unjust a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe5129\langnp2057\insrsid14549628\charrsid15815332 nd on our reading of section 11}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 (e) as a whole, no such u
njustness can be read into the section.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 
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.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The sale must be in the nature of a busines
s transaction or designed to make a profit 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.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 Unless a taxpayer uses his p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid16737585\charrsid15815332 
roperty as capital in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  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 fact merely realisation }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332  }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 specie }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 of the taxpayer's interest in the land. We are sat
isfied 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.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10510709\charrsid15815332 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 The appeal is dismissed with costs to the respondent.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe5129\langnp2057\insrsid10510709\charrsid15815332 
\par }{\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid3500995\charrsid15815332 (Appeal dismissed.)
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \ai\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe5129\langnp2057\insrsid15815332\charrsid15815332 
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