{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang2057\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri;}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman;}{\f39\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\f40\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\f42\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\f43\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\f44\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\f45\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\f46\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\f47\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\f379\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}
{\f380\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f382\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f383\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f386\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}
{\f387\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhimajor\f31528\fbidi \froman\fcharset238\fprq2 Cambria CE;}
{\fhimajor\f31529\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\fhimajor\f31531\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\fhimajor\f31532\fbidi \froman\fcharset162\fprq2 Cambria Tur;}
{\fhimajor\f31535\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\fhimajor\f31536\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\fbimajor\f31538\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}
{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}
{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}
{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE;}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr;}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek;}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur;}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic;}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese);}{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE;}
{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr;}{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek;}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur;}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew);}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic);}{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic;}
{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese);}}{\colortbl;\red0\green0\blue0;\red0\green0\blue255;\red0\green255\blue255;\red0\green255\blue0;\red255\green0\blue255;\red255\green0\blue0;\red255\green255\blue0;
\red255\green255\blue255;\red0\green0\blue128;\red0\green128\blue128;\red0\green128\blue0;\red128\green0\blue128;\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;
\chyperlink\ctint255\cshade255\red0\green0\blue255;}{\*\defchp \fs22\loch\af31506\hich\af31506\dbch\af31505 }{\*\defpap \ql \li0\ri0\sa200\sl276\slmult1\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{
\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe2057\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp2057 \snext0 \sqformat \spriority0 Normal;}{\*\cs10 
\additive Default Paragraph Font;}{\*
\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\trcbpat1\trcfpat1\tblind0\tblindtype3\tscellwidthfts0\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa200\sl276\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 
\snext11 \ssemihidden \sunhideused \sqformat Normal Table;}{\s15\qj \li0\ri0\sa144\sl264\slmult0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe2057\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp2057 \sbasedon0 \snext15 Style 1;}{\s16\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe2057\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp2057 \sbasedon0 \snext16 Style 2;}{\s17\qj \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe2057\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp2057 \sbasedon0 \snext17 Style 3;}{\s18\qj \li432\ri432\sa144\sl264\slmult0\widctlpar\wrapdefault\faauto\adjustright\rin432\lin432\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe2057\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp2057 \sbasedon0 \snext18 Style 4;}{\s19\qj \li0\ri0\sa72\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe2057\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp2057 \sbasedon0 \snext19 Style 5;}{\*\cs20 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf17 \sbasedon10 \sunhideused \styrsid7687091 Hyperlink;}}{\*\rsidtbl \rsid676034
\rsid1460280\rsid2436851\rsid4337141\rsid6098745\rsid7300808\rsid7348107\rsid7687091\rsid8927809\rsid10123793\rsid10225776\rsid11149542\rsid11298392\rsid11365163\rsid11686778\rsid12918201\rsid13042704\rsid13435508\rsid13970521}{\mmathPr\mmathFont34
\mbrkBin0\mbrkBinSub0\msmallFrac0\mdispDef1\mlMargin0\mrMargin0\mdefJc1\mwrapIndent1440\mintLim0\mnaryLim1}{\info{\operator baleimatuku_l}{\creatim\yr2010\mo8\dy22\hr21\min15}{\revtim\yr2015\mo11\dy17\hr14\min58}{\version10}{\edmins180}{\nofpages10}
{\nofwords5063}{\nofchars24641}{\nofcharsws29645}{\vern32859}}{\*\xmlnstbl {\xmlns1 http://schemas.microsoft.com/office/word/2003/wordml}}\paperw11907\paperh16839\margl1440\margr1440\margt1440\margb1440\gutter0\ltrsect 
\widowctrl\ftnbj\aenddoc\trackmoves1\trackformatting1\donotembedsysfont0\relyonvml0\donotembedlingdata1\grfdocevents0\validatexml0\showplaceholdtext0\ignoremixedcontent0\saveinvalidxml0\showxmlerrors0\subfontbysize\formshade\horzdoc\dgmargin\dghspace100
\dgvspace120\dghorigin720\dgvorigin720\dghshow0\dgvshow3\jcompress\viewkind4\viewscale140\pgbrdrhead\pgbrdrfoot\rsidroot7687091 \fet0{\*\wgrffmtfilter 2450}\ilfomacatclnup0\ltrpar \sectd \ltrsect
\psz9\linex0\sectlinegrid272\sectdefaultcl\sectrsid10225776\sftnbj {\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}
{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang 
{\pntxtb (}{\pntxta )}}{\*\pnseclvl8\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar
\qr \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs20\lang1033\langfe2057\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp2057 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7687091 \hich\af0\dbch\af31505\loch\f0 [1996] 42 FLR }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 221}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid10225776 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe2057\langnp2057\insrsid7687091\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
SUPREME COURT OF FIJI}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe2057\langnp2057\insrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 BARRIE NELSON SWEETMAN & DENNIS JULIUS WILLIAMS}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\fs24\lang2057\langfe2057\langnp2057\insrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 
\par \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 THE COMMISSIONER OF INLAND REVENUE}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Cooke of Thorndon, Mason, Casey JJSC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 
\par 
\par }\pard \ltrpar\qc \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid10225776 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0 23 October 1996}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
Income Tax - reimbursement by partners of misappropriated funds - whether an allowable deduction from the partnership}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7348107 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 s taxable income - Income Tax Act (Cap. 201) Section 19(b) - Partnership Act (\hich\af0\dbch\af31505\loch\f0 
Cap 248) Sections 12 & 13.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
Two remaining partners reimbursed trust funds which had been misappropriated by a former partner. They set off the money thus disbursed against the partnership income claiming that it represented money "wholly and exclusively" e
\hich\af0\dbch\af31505\loch\f0 xpended for}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
the purpose of their profession, an allowable deduction in terms of the Income Tax Act. On appeal from the Court of Appeal which reversed a finding by the High Court in favour of the taxpayers the Supreme Court, allowing the appeal HELD: that a
\hich\af0\dbch\af31505\loch\f0 
lthough the immediate purpose of the reimbursements was to discharge the personal liability of the partners the further professional purpose namely the restoration and maintenance of client confidence in the partnership was sufficient to characterise the 
\hich\af0\dbch\af31505\loch\f0 p\hich\af0\dbch\af31505\loch\f0 ayments as having a professional purpose and therefore as being eligible for deduction.
\par 
\par \hich\af0\dbch\af31505\loch\f0 Cases cited:
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Allen v. Farquharson Bros & Co.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  (1932) TC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  59
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Bamford v. A.T.A. Advertising Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  (1972) 48 T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 C
\hich\af0\dbch\af31505\loch\f0  359
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Charles Moore & Co. (W}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7348107 
.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 A.) Pty Ltd v. Federal Commiss\hich\af0\dbch\af31505\loch\f0 ioner of Taxation}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  (1956) 95 CLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  344

\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Commissioner of Taxation v. Ash}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  (1938) 61 CLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  263
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Fletcher v. Federal Commissioner of Taxation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  (1991) 173 C\hich\af0\dbch\af31505\loch\f0 L\hich\af0\dbch\af31505\loch\f0 R\hich\af0\dbch\af31505\loch\f0  1
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Gold Band Services Ltd v. Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  [1961] NZLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  467
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Lowless v. Beeson}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 
\hich\af0\dbch\af31505\loch\f0  (1952) 33 TC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  491
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Magna Alloys v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7687091 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  F.C. of T.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 
\hich\af0\dbch\af31505\loch\f0  (1980) 33 ALR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  213
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Mallalieu v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7687091 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  Drummond}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 
\hich\af0\dbch\af31505\loch\f0  [1983] 2 A}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 C\hich\af0\dbch\af31505\loch\f0  861
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Morgan v. Tate & Lyle Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 
\hich\af0\dbch\af31505\loch\f0  [1955] AC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  21
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Strong & Co. Ltd v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7687091 .}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  Woodifield}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0  [1906] AC 448
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 W.G. Evans & Co. Ltd. v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7687091\charrsid7687091 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  Commissioner of Inland Revenue}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  [1976] NZLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0  425
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 I. Gzell Q.C.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 M. Johnson}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  for the Petitioners
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 I. Blakeley}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091 
\hich\af0\dbch\af31505\loch\f0  and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7687091\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 A. Bal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 for the Respondent
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Judgment of the Court:
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 These applications for special leave to appeal seek to raise for determination the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7687091 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
question whether amounts expended by the taxpayers and their partners by way of reimbursement of clients of the partnership for moneys misappropriated from two trust accounts of the partnership were allowable deductions from }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 \hich\af0\dbch\af31505\loch\f0 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 assessable income of the pa\hich\af0\dbch\af31505\loch\f0 rtnership. The parties in the second matter}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091 \hich\af0\dbch\af31505\loch\f0 h}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
e application by Mr. Williams, have agreed to be bound by the decision in the first matter. So we shall confine our discussion to that matter on the understanding that the facts which are common to both cases \hich\af0\dbch\af31505\loch\f0 
raise identical issues for decision.
\par 
\par \hich\af0\dbch\af31505\loch\f0 The circumstances in which the misappropriations and the reimbursement took place are briefly set out in a statement of agreed facts lodged by the parties in the Court of Review and in oral evidence given by Mr. Sweetm
\hich\af0\dbch\af31505\loch\f0 
an in that court. The two taxpayers are barristers and solicitors who practise with another partner under the name "Munro Leys and Company". The three partners had practised in partnership with one Michael Desmond Benefield from 1975 until 31 May 1984. Th
\hich\af0\dbch\af31505\loch\f0 e\hich\af0\dbch\af31505\loch\f0  statement of facts recites:
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
"... Throughout this period, the usual responsibilities of partnership were accorded to each and every member of the firm. Mr. Benefield was then dismissed from the firm, subsequently struck off the roll of solicitors and was 
\hich\af0\dbch\af31505\loch\f0 convicted by the Supreme Court of Fiji (now the High Court) for the offence of fraudulent conversion of a sum in excess of $13,000 from two trust accounts of the afore-mentioned firm.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
3. The taxpayer [Mr. Sweetman] and his remaining partners decided to re\hich\af0\dbch\af31505\loch\f0 
imburse their clients for the misappropriated funds. In 1984, the payments were shown as a deduction from assessable income in the firm's profit and loss account on the basis that the reimbursem}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid12918201 \hich\af0\dbch\af31505\loch\f0 ent payments had been made whol}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
ly and exclusively for the purp\hich\af0\dbch\af31505\loch\f0 ose of their profession in terms of section 19(b) of the Income Tax Act Cap. 201."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par \hich\af0\dbch\af31505\loch\f0 According to the Court of Review's summary of Mr. Sweetman's oral evidence, the misappropriation took place over a considerable period a number of years - and the moneys he\hich\af0\dbch\af31505\loch\f0 
ld in the firm's trust accounts, though under the absolute control of the partners, were held on the instructions of the various clients who were able to withdraw funds as and when they wished. The Court of Review judgment stated:
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
"After it was ascertaine\hich\af0\dbch\af31505\loch\f0 d what had been stolen}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  the money was }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091 \hich\af0\dbch\af31505\loch\f0 
repaid from the firm's income,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7687091 \hich\af0\dbch\af31505\loch\f0 d the partners sought to set th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
e amount repaid off as a loss of revenue."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par \hich\af0\dbch\af31505\loch\f0 The Commissioner disallowed the deduction claimed and subsequently disallowed the taxpayer's objection to }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\hich\af0\dbch\af31505\loch\f0 the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 
assessment. The taxpayer then appealed to the Court of Review pursuant to s. 62(6) of the Income Tax Act ("the Fiji Act"). That Court upheld the assessment and dismissed the appeal.
\par 
\par \hich\af0\dbch\af31505\loch\f0 The Court of Review held that the money was not "expenditure of a capital\hich\af0\dbch\af31505\loch\f0 
 nature" within the meaning of s. 19(i) of the Act, That conclusion was not challenged by either party on appeal. That conclusion was based, at least in part, on the Court's view that }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7687091 \hich\af0\dbch\af31505\loch\f0 in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091\charrsid7687091 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
"the circumstances in which this partnership was carried on where e\hich\af0\dbch\af31505\loch\f0 ach partner could draw on the firm's account, the risk of defalcations was inherent in their operations".
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
However, in concluding that the expenditure was not "wholly and exclusively laid out or expended for the purpose of the taxpayer's profession"}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 ,}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  in te\hich\af0\dbch\af31505\loch\f0 rms of s. 19(b), the Court held}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034\charrsid7687091 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 ... his (Mr. Benefield's) thefts arose altogether outside his professional activities and had no connection with them".
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid4337141 \hich\af0\dbch\af31505\loch\f0 The taxpayer}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13435508 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 appeal to the High Court of Fiji (Fatiaki J) from the Court of Review was successful. In reaching the conclusion that the expenditure fell within s. 19(b), Fatiaki J relied upon the following evidence given by the taxpayer before the Court of Review:

\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 "Mo
\hich\af0\dbch\af31505\loch\f0 neys were taken from client's trust accounts and used by him. We accepted that we had to pay that money and we have done so.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \loch\af0\dbch\af31505\hich\f0 \'85\'85.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
Firm held in respect at that time, I think. We never sought to escape liability for any of those moneys and could not have do\hich\af0\dbch\af31505\loch\f0 ne so. I accept that I might have been liable myself.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 There were a nu}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
ber o}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0 f incidents of theft by Benefiel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 d, spread over a period of time, probably over several years, involving a number of different clients. The money represented funds held in our trust
\hich\af0\dbch\af31505\loch\f0  account on behalf of various clients and used on their instructions. The funds which were stolen were held in trust for clients and had to be repaid on demand."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par \hich\af0\dbch\af31505\loch\f0 In the light of this evidence, Fatiaki J considered that the purpose of the expenditure was t\hich\af0\dbch\af31505\loch\f0 
o meet the liability of the firm "to make good the loss" occasioned by the misappropriation and that this purpose was within s. 19(b).
\par 
\par \hich\af0\dbch\af31505\loch\f0 The Commissioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 then appealed from this decision to the Court of Appeal (Sir Mari Kapi, Ward and Thompson JJA). The Cou\hich\af0\dbch\af31505\loch\f0 
rt of Appeal allowed the Commissioner's appeal, set aside the .judgment of the High Court and reinstated the decision of the Court of Review. The taxpayer was ordered to pay the Commissioner}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid4337141 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
s costs of the appeal and of the proceedings in the High Court an\hich\af0\dbch\af31505\loch\f0 d the Court of Review.
\par 
\par \hich\af0\dbch\af31505\loch\f0 The Court of Appeal concluded that there was no error on }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid4337141 \hich\af0\dbch\af31505\loch\f0 the part of Fatiaki J in making}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 a finding that the expenditure of the money by the taxpayer through the partnership was incurred for the purpose of his profession. Their Lords\hich\af0\dbch\af31505\loch\f0 
hips considered that inferences could properly be drawn to justify that conclusion. However, their Lordships also concluded that the expenditure was not made "wholly and exclusively" for the purpose mentioned. They pointed out that several other purposes 
\hich\af0\dbch\af31505\loch\f0 w\hich\af0\dbch\af31505\loch\f0 
ere possible, the most obvious being a desire not to be sued personally and not to lose his own personal (as distinct from his professional) reputation. The taxpayer, apart from stating that the payment was made to satisfy the liability of the partners, t
\hich\af0\dbch\af31505\loch\f0 h\hich\af0\dbch\af31505\loch\f0 
at being a personal liability which arose under s. 13 of the Partnership Act, did not give evidence of the purpose or purposes to be served by the making of the payment. The absence of that evidence means that the ascertainment of those purposes is a matt
\hich\af0\dbch\af31505\loch\f0 e\hich\af0\dbch\af31505\loch\f0 
r of inference. The absence of evidence of that kind may also have contributed to the Court of Review's approach to the taxpayer's claim. The Court's findings, as quoted above, suggest that it was looking at the claim as if the deduction was for a loss ra
\hich\af0\dbch\af31505\loch\f0 t\hich\af0\dbch\af31505\loch\f0 her than an expenditure falling within s. 19(b).
\par 
\par \hich\af0\dbch\af31505\loch\f0 The taxpayer's proposed appeal attacks the correctness of the Court of Appeal's conclusion that the expenditure was not made "wholly and exclusively- for the purpose mentioned in s. 19(b). The taxpayer's at
\hich\af0\dbch\af31505\loch\f0 
tack on the Court of Appeal's decision on this point involves a challenge to the way in which the Court of Appeal reached that conclusion. The law on the point, as it has been enunciated in authorities in other jurisdictions, is by no means clear and, for
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 
that reason, we consider that the case raises an important question of principle which this Court should resolve. We therefore grant special leave to appeal. We also grant special leave to appeal to the respondent to enable the respondent to challenge the
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 
conclusion that the purpose of the expenditure was for the purpose of the taxpayer's profession within s. 19(b). The two conclusions are inter-related and it makes little sense to deal with one to the exclusion of the other.
\par 
\par \hich\af0\dbch\af31505\loch\f0 We repeat that, as the Court o\hich\af0\dbch\af31505\loch\f0 f Review held that the payment was not "e}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13435508 \hich\af0\dbch\af31505\loch\f0 
xpenditure of a capital nature",}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid13435508 \hich\af0\dbch\af31505\loch\f0 t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
his is no longer an issue between the parties. That conclusion and the finding on which it was based, namely that there was an inherent risk in defalcations arising from the circums\hich\af0\dbch\af31505\loch\f0 
tances where each partner could draw on the firm's account, requires consideration of the reasons of the High Court of Australia in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid676034 
\hich\af0\dbch\af31505\loch\f0 Commissioner of Taxation v. Ash}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  (1938) 61 CLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  263 to which we refer later in these reasons.
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\ul\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid676034 \hich\af0\dbch\af31505\loch\f0 The statutory provisions relevant to the questions of law
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par \hich\af0\dbch\af31505\loch\f0 It is convenient to begin by referring to the relevant statutory provisions. Section 19 of the Act relevantly provides:
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
"In determining total income, no deductions shall be allowed in respect of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13435508 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid13435508 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \loch\af0\dbch\af31505\hich\f0 \'85\'85.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034\charrsid7687091 
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid12918201 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
(b) any disbursement or expense not being money wholly and exclusively laid out or expended for the purpose of the trade, business, profession, employment or vocation of the taxpayer;"
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par \hich\af0\dbch\af31505\loch\f0 Section 61 (2) of the Act casts on the taxpayer the onus of prov\hich\af0\dbch\af31505\loch\f0 ing that the assessment was incorrect.
\par 
\par \hich\af0\dbch\af31505\loch\f0 By virtue of s. 51 of the Act, a partnership is required to make a joint return in respect of its income, but no assessment issues in respect of the partnership return. The income of each individual partner is assess
\hich\af0\dbch\af31505\loch\f0 ed, each partner being required to make an individual return apart from the partnership return.
\par 
\par \hich\af0\dbch\af31505\loch\f0 Sections 12 and 13 of the Partnership Act (Cap. 248) provide as follows:
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0 "12. Where}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 -
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
(a) one partner acting within the scope of his apparent authority receiv\hich\af0\dbch\af31505\loch\f0 es the money or property of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0 
 third person and misapplies it;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  and
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par }\pard \ltrpar\ql \li1440\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin1440\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
(b) a firm in the course of its business receives money or property of a third person and the money or property so received is misapplied by one or more of the partners while it is in the c\hich\af0\dbch\af31505\loch\f0 
ustody of the firm, the firm is liable to make good the loss.
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
13. Every partner is liable jointly with co-partners and also severally for everything for which the firm while he is a partner therein becomes liable under either of sections 11 or 12."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par \hich\af0\dbch\af31505\loch\f0 By vi\hich\af0\dbch\af31505\loch\f0 
rtue of s. 12(1)(c) of the Court of Appeal Act (Cap. 12), where the High Court has exercised its jurisdiction under an enactment, a ground of appeal to the Court of Appeal is limited to a question of law. It was accepted by the Court of Appeal that whethe
\hich\af0\dbch\af31505\loch\f0 r\hich\af0\dbch\af31505\loch\f0 
 the agreed facts and the evidence permitted or did not permit a finding to be made that the expenditure was money laid out or expended for the purposes of the taxpayer's profession was a question of law and likewise whether the agreed facts and the evide
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 ce permitted or did not permit a further finding to be made that the money was paid out or expended wholly and exclusively for that purpose.
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\fs24\ul\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid676034 \hich\af0\dbch\af31505\loch\f0 The interpretation of s. 19
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0 Section 19}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0 (b)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
is identical to all intents and purposes with Rule 1 of Schedule D of s. 100 of the Income Tax Act 1842 (Eng.). There is a body of English authority which throws light on the meaning of this provision and its successors. It is convenient to begin with }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid676034 \hich\af0\dbch\af31505\loch\f0 Stro\hich\af0\dbch\af31505\loch\f0 ng & Co. Ltd v Woodifield}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 [1906] AC 448. There the House of Lords held that the taxpayer, which carried on business as a brewer and innkeeper, could not deduct under Rule 3 of Schedule D damages and costs recovered by a customer who was injured by the fall
\hich\af0\dbch\af31505\loch\f0  of a chimney while sleeping}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
in the taxpayer's inn. Their Lordships apparently held that the payment of the damages and costs was not a loss "for the purpose of the [taxpayer's] trade" within the meaning of Rule 1. That rule, which deals with the deduction
\hich\af0\dbch\af31505\loch\f0  of a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0  "loss", corresponds with s. 19}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 (c) of the Fiji Act,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 though it is}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0  }
{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 expressed in different terms.
\par 
\par \hich\af0\dbch\af31505\loch\f0 Lord Davey, who considered that the question fell to be decided by reference to Rule 1 rather than Rule 3, said, with reference to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11365163 
\hich\af0\dbch\af31505\loch\f0  the words "for the purpo\hich\af0\dbch\af31505\loch\f0 ses of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid676034 \hich\af0\dbch\af31505\loch\f0 the trade" (at p. 453):}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid676034 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
"These words ... appear to me to mean for the purpose of enabling a person to carry on and earn profits in the trade, etc. I think the disbursements permitted are such as are made for that purpose. It is not enough that the \hich\af0\dbch\af31505\loch\f0 
disbursement is made in the course of, or arises out of, or is connected with the trade, or is made out of the profits of the trade. It }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11365163 
\hich\af0\dbch\af31505\loch\f0 m}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 ust be made for the purpose of earning the profits."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par \hich\af0\dbch\af31505\loch\f0 Lord Davey was unquestionably correct in regarding Rule 1 as the \hich\af0\dbch\af31505\loch\f0 
applicable provision. There is a distinction between a loss and an expenditure or a disbursement. Thus money stolen or misappropriated from a business is a loss not an expenditure, whereas legal expenses or costs are an expenditure or disbursement (}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 Allen v\hich\af0\dbch\af31505\loch\f0  Farquharson Bros & Co.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  (1932) T}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 C
\hich\af0\dbch\af31505\loch\f0  59 at 64 per Finlay J; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 Bamford v A.T.A. Advertising Ltd}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  (1972) 48 TC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 359 at 367 per Brightman J). In the present case, the misappropriation of funds by Mr. Benefield was a loss sustained by the old partnership. On the \hich\af0\dbch\af31505\loch\f0 
other hand, the reimbursement of the defrauded clients by the taxpayer and his continuing partners was a disbursement or an expenditure by them. Whether it was a disbursement which fall}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 s within s. 19(b) is, of course,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 the critical question. But the distinc\hich\af0\dbch\af31505\loch\f0 
tion between a loss and a disbursement or expense is important because it fixes the focus of attention on the purpose of the actual expenditure rather than on the circumstances in which the misappropriation took place}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid6098745 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  though those circumstances will be re
\hich\af0\dbch\af31505\loch\f0 levant in characterising the expenditure.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
To return to the passage which we have quoted from the speech of Lord Davey. The last sentence in the passage does not qualify the first sentence (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 Morgan }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid11365163 \hich\af0\dbch\af31505\loch\f0 v. }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 Tate & Lyle Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0  [1955] A\hich\af0\dbch\af31505\loch\f0 C\hich\af0\dbch\af31505\loch\f0  21 at 39-4}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11365163 0}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  per}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0  Lord Morton of Henryton; at 53-
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 54 per Lord Reid). }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 Morgan v. Tate & Lyle Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 was a decision on Rule 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 (a) }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 applicable to Cases I}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  and II of Schedule }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 
\hich\af0\dbch\af31505\loch\f0 D to the Income Tax Act 1918 (En}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 g.)}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid6098745 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 that rule being identical with s. 19(b). In that case, expenditure }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 on an \hich\af0\dbch\af31505\loch\f0 anti-}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 nationalisation campaign by a sugar refining company to prevent seizure of the business and assets of the }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 taxpayer was he}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 l}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 d to be deductible under Rule 3}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0 (a).}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 In order to ascertain whether the amount in question was expended to serve the purposes of t
\hich\af0\dbch\af31505\loch\f0 he taxpayer's }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 profession,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0  it}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 is necessary to discover the purpose or object of the disbursement. There is a wel}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 l}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 -recognised difference between motive and purpose. Here we are concerned with characterising the purpose of the expenditure in order to }{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 determin\hich\af0\dbch\af31505\loch\f0 e whether the expend}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 iture }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 w}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 as to serve the purpose}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0  
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 of the taxpayer's }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 
\hich\af0\dbch\af31505\loch\f0 profession,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0  in}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 the case of involuntary expenditure pursuant to a contractual or other legal liability, the purpose of the expenditure usually will be evident from the subject matter of th\hich\af0\dbch\af31505\loch\f0 
e payment, i.e. the nature of the liability which it satisfies and the advantage which it procures, without the need to resort to evidence of the individual taxpayer's motives or intentions. (see }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 Fletcher v Federal Commissioner of Taxation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 (1991) 173 CLR 1}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0  at 17-18 }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid13970521\charrsid11365163 \hich\af0\dbch\af31505\loch\f0 per curi}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid11365163 \hich\af0\dbch\af31505\loch\f0 am}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 
\hich\af0\dbch\af31505\loch\f0 ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid13970521 \hich\af0\dbch\af31505\loch\f0 Magna Alloys v. F.C. of T.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0 
 (1980) 33 AL}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 R\hich\af0\dbch\af31505\loch\f0 
 213 at 233-235). In the case of voluntary expenditure, evidence of an individual taxpayer's motives or intentions, with respect to the advantage that he had in view, may be relevant and influential in ascertaining the purpose of the expen
\hich\af0\dbch\af31505\loch\f0 diture (see }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 Morgan }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe2057\langnp2057\insrsid6098745\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 v Tate & Lyle Ltd}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0  at 37, }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0 47}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0 ;}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid6098745 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid6098745\charrsid6098745 
\hich\af0\dbch\af31505\loch\f0 Mallal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 ieu v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe2057\langnp2057\insrsid6098745 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0  Drummond}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  [1983] 2 AC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  861 at 870, }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 Magna }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid6098745\charrsid6098745 
\hich\af0\dbch\af31505\loch\f0 Alloy}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 s v}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe2057\langnp2057\insrsid6098745\charrsid6098745 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0  F.C. of T}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid6098745\charrsid6098745 .}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  (}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid6098745 \hich\af0\dbch\af31505\loch\f0 supra}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
).
\par 
\par \hich\af0\dbch\af31505\loch\f0 The evidence was that the payment was}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11365163 \hich\af0\dbch\af31505\loch\f0  made to satisfy the clients' lo}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 ss, that is to meet the liability of the old partnersh\hich\af0\dbch\af31505\loch\f0 
ip "to make good the loss" occasioned by the misappropriation, in the words of Fatiaki J. That was the finding of fact made by the Court of Review. In deciding the case against the taxpayer, the Court of Review appears to have thought that the fact Mr. Be
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 
efield's thefts arose outside his professional activities and had no connection with them was the decisive consideration. Whether or not that comment would have been relevant, had the claim been a claim for deduction of a loss, the comment provides no ass
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 stance in resolving the taxpayer's claim for a deduction under s. 19(b).
\par 
\par \hich\af0\dbch\af31505\loch\f0 The discharge by the continuing partners of the liability of the members }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0 
of the old partnership to the cl}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 ients of that partnership in respect of the misappropriation of the trust mon
\hich\af0\dbch\af31505\loch\f0 eys is plainly an act calculated to enhance the earning capacity of the continuing partnership. The payment was calculated to induce }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 
\hich\af0\dbch\af31505\loch\f0 the cl}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
ients whose moneys had been misappropriated to remain with the firm. It protected the firm against the adverse reputa\hich\af0\dbch\af31505\loch\f0 
tion it would have suffered had the partners refused to meet their liabilities. And it enabled the continuing}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid1460280 \hich\af0\dbch\af31505\loch\f0 
 partners to continue to practis}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 e as members of the firm, that being }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0 a possibility fraught with risk,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 had they been unwil\hich\af0\dbch\af31505\loch\f0 
ling to meet their liabilities under s. 13 of the Partnership Act. The moneys misappropriated were not moneys belonging to the partnership: they were trust funds which did not constitute capital of the partnership. In the light of these considerations, we
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 consider that the Court of Appeal was entitled to hold, as it did, in view of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 the parties}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid11365163 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 acceptance of the Court of Reviews f}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0 inding that the disbursement wa}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 s not in the nature of capital, that the disbursement was made for the purpose of the taxpayer's p\hich\af0\dbch\af31505\loch\f0 
rofession. That inference was clearly justified by the circumstances disclosed by the evidence, even though the taxpayer did not, in his oral evidence, relate the making of the payment to the continuation of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
the firm's professional practice. To give oral e\hich\af0\dbch\af31505\loch\f0 vidence of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 that matter would be merely to state the obvious.
\par 
\par \hich\af0\dbch\af31505\loch\f0 The contrary argument rests upon the reasoning in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid13970521 \hich\af0\dbch\af31505\loch\f0 Commissioner of Taxation v. Ash}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  to which we referred earlier. There the taxpayer sought to deduct an instalment paid under a covenant entered in
\hich\af0\dbch\af31505\loch\f0 to by way of compromise of an action. The action was brought to recover moneys misapp}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0 
ropriated by his former partner, }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
the moneys belonging to clients of the firm. It was held that the payment was in the nature of an outgoing of capital. The Court acknowled\hich\af0\dbch\af31505\loch\f0 ged that theft of moneys by shop employees should, }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid13970521 \hich\af0\dbch\af31505\loch\f0 prima facie}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0 , be allowed as deductions on the footing that they are risks inherent in, or incidental to}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  the conduct of a business (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid13970521 
\hich\af0\dbch\af31505\loch\f0 supra}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  at 273-274, 277, 281). As Rich J observed (at 277):}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521\charrsid7687091 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid13970521 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 "There}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0  is no di\hich\af0\dbch\af31505\loch\f0 fficulty in understand}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 ing }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0 the view that involuntary outgo
}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 ings and unforeseen and unavoidable losses should be allowed as}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid1460280 \hich\af0\dbch\af31505\loch\f0  deductions when they represent }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
that kind of casualty, mischance or misfortune which is a natural or recognized incident of a particular\hich\af0\dbch\af31505\loch\f0 
 trade or business the profits of which are in question. These are characteristic incidents of the systematic exercise of a tra}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid13970521 \hich\af0\dbch\af31505\loch\f0 
de or the pursuit of a vocation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 ."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid11149542 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 (See also }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid13970521 \hich\af0\dbch\af31505\loch\f0 Charles Moore & Co. (W.A.) Pty Ltd v Federal Commissioner of Taxation}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  (1955) 95 CLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  344 at 350-351 }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid10123793 \hich\af0\dbch\af31505\loch\f0 per curiam}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0 ; }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid13970521 \hich\af0\dbch\af31505\loch\f0 W.G. Evans & Co. Ltd. v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0 [1976] NZLR}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  425 at 430-432 per Casey J.)
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par \hich\af0\dbch\af31505\loch\f0 However, in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid11149542 \hich\af0\dbch\af31505\loch\f0 Commissioner of Taxation v Ash}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  the Court distinguished misappropriation by a partner in a firm of solici\hich\af0\dbch\af31505\loch\f0 
tors from theft by an employee of a business on the ground that the formation of a partnership was essentially different from the employment of staff in a }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10123793 
\hich\af0\dbch\af31505\loch\f0 business (at 274 per Latham CJ;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 at 278 per Rich J). Dixon J considered that this was so and the loss \hich\af0\dbch\af31505\loch\f0 
was a capital loss as a result of the taxpayer undertaking the risk of such a liability when, by entering into the partnership, each partner armed the other with an authority under which he might impose liabilities upon him (at 283).
\par 
\par \hich\af0\dbch\af31505\loch\f0 Implicit in the other\hich\af0\dbch\af31505\loch\f0  judgments is the ground of the decision as expressed by Dixon J (at 280-281) in these terms:
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid11149542 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11149542 \hich\af0\dbch\af31505\loch\f0 I}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 \hich\f0 
n my opinion the deduction is not allowable because of its nature. In the first place, it is evident that the actual payment of \'a3\loch\f0 500 was made only because of \hich\af0\dbch\af31505\loch\f0 
the antecedent liability. Once the compromise was made the amount agreed upon became a personal liability of the taxpayer ... and its discharge became a matter quite independent of his continuing to practice and quite unconnected with the earning of futur
\hich\af0\dbch\af31505\loch\f0 e\hich\af0\dbch\af31505\loch\f0  income. It was simply a liability sustained and fixed in an earlier year."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par \hich\af0\dbch\af31505\loch\f0 We make the following comments about the reasoning in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid11149542 \hich\af0\dbch\af31505\loch\f0 
Commissioner of Taxation v Ash}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
. The risk of misappropriation by a partner in a business or a profession is these days a natur\hich\af0\dbch\af31505\loch\f0 
al incident of the carrying on of a business or profession and, in that respect, is not to be distinguished from the risk of theft by an employee in a business. That risk of loss is "inherent in the income-earning process of}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10123793 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 a business or a professional p\hich\af0\dbch\af31505\loch\f0 ractice, in the words of Casey J in }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid11149542 \hich\af0\dbch\af31505\loch\f0 
W.G. Evans & Co. Ltd v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid11149542 \hich\af0\dbch\af31505\loch\f0 supra}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  at 433}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 ,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0  referring}{\rtlch\fcs1 
\af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 to }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid11686778 \hich\af0\dbch\af31505\loch\f0 Gold Band Services Ltd v Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  [1961] NZLR}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 467). Likewise, the conduct of a professional practice by a partne\hich\af0\dbch\af31505\loch\f0 rship in a systematic and organised way with a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 
\hich\af0\dbch\af31505\loch\f0  view to the earning of fees an}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
d the making of profits is today not to be distinguished in a relevant respect from the carrying on of a business in such a way with a view to making profits.
\par 
\par \hich\af0\dbch\af31505\loch\f0 In the context of c\hich\af0\dbch\af31505\loch\f0 
apital and revenue, we see no persuasive reason to treat misappropriation by a partner as different from theft by an employee. The fact that a partner confers authority on a co-partner to subject the partner to liability is not a sufficient reason for say
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 
ng that a liability arising from what is a natural incident of conducting a professional practice is necessarily a loss of a capital nature. Although the liability which arises in such a case is a personal liability under s. 13 of the Partnership Act, it 
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 
s liability which arose here in the conduct of the partnership practice, the keeping and management of trust moneys being an incident of such a practice. Indeed, it is evident that neither a partner nor an employee has authority to misappropriate trust fu
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 ds.
\par 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 \hich\af0\dbch\af31505\loch\f0 Moreover, th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0 e professional practice conducted by the old and the new partnership was a continuous practice, marked only by a change in the composition of the partners a}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808 \hich\af0\dbch\af31505\loch\f0 s Mr. Benefield retired from th}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
e partnership. To treat the loss as a loss of the ol\hich\af0\dbch\af31505\loch\f0 d partnership to the exclusion of the new partnership is, in our view, to ig}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid10123793 
\hich\af0\dbch\af31505\loch\f0 nore the circumstance that the p}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
ractice was a continuing practice despite the departure of Mr. Benefield.
\par 
\par \hich\af0\dbch\af31505\loch\f0 Accordingly, we consider that the Court of Appeal was entitled to proceed\hich\af0\dbch\af31505\loch\f0 
, as it did, on the footing that the liability to the client was not a loss or outgoing in the nature of capital. Once that conclusion was reached, it was correct to characterise the payment in satisfaction of that liability as not being a disbursement in
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 the nature of capital.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
That conclusion, which disposes of the cross-appeal, brings us to the more difficult question: was the disbursement or expense money }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\ul\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid13042704 
\hich\af0\dbch\af31505\loch\f0 wholly and exclusively}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 laid out or expended for the purpose of the profession of the taxpayer? The \hich\af0\dbch\af31505\loch\f0 
word "wholly" refers to the quantum of money expended and the word "exclusively" requires that the money be expended solely for the relevant purpose, i.e. for the purpose of the taxpayer's profession (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid11686778 \hich\af0\dbch\af31505\loch\f0 Bentley v. Stokes}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0  and }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid11686778 \hich\af0\dbch\af31505\loch\f0 Lowless v. Beeson}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0  (1952) \hich\af0\dbch\af31505\loch\f0 33 TC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 
491 at 503-504 per Romer L.J.), that being essentially a question of fact. So, in this case, the answer to the difficult question turns on whether the moneys expended were exclusively laid out or expended for t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid11686778 \hich\af0\dbch\af31505\loch\f0 h}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
e purpose of the taxpayer's profession.
\par 
\par \hich\af0\dbch\af31505\loch\f0 Ther\hich\af0\dbch\af31505\loch\f0 e has been some discussion as to whether it is to be resolved by reference to the}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 
\hich\af0\dbch\af31505\loch\f0  motives of the taxpayer. In }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \b\i\fs24\lang2057\langfe2057\langnp2057\insrsid11686778\charrsid11686778 \hich\af0\dbch\af31505\loch\f0 Mallalieu v Drum}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\b\i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid11686778 \hich\af0\dbch\af31505\loch\f0 mond}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 , th
\hich\af0\dbch\af31505\loch\f0 
e taxpayer, who was a practising barrister, claimed a deduction for the cost of replacing and laundering black clothes which she wore in order to comply with professional dress standards set by the Bar Council. The commissioners found as a fact that she w
\hich\af0\dbch\af31505\loch\f0 o\hich\af0\dbch\af31505\loch\f0 uld not have bought them but for those standards and that the preservation of warmth and decency was not a consideration which entered her mind. The House of}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Lords (by a }{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 \hich\af0\dbch\af31505\loch\f0 majority of four to one, Lord El}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 wyn Jones dissenting) he}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 \hich\af0\dbch\af31505\loch\f0 l}{
\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 d that the expenditure was no\hich\af0\dbch\af31505\loch\f0 
t exclusively incurred for the purposes of the taxpayer's profession.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 Lord Brightman, with whom the other Law Lords in the ma}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid10225776 \hich\af0\dbch\af31505\loch\f0 jority agreed, stated ([1983] AC}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 at 383) that, if the object of the taxpayer was to serve a business purpose and a non-business \hich\af0\dbch\af31505\loch\f0 
purpose, the fact that the business purpose is predominant is immaterial. His Lordship went on (at 387) to reject the notion that the object of the taxpayer "is inevitably limited to the particular conscious motive in mind at the moment of expenditure". H
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 s Lordship continued:
\par 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid11686778 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
"Of course the motive of which the taxpayer is conscious is of vital significance, but it is not inevitably the only object of which the Commissioners are entitled to find to exist. In my opinion, the Commissioners were not }{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 \hich\af0\dbch\af31505\loch\f0 only enti\hich\af0\dbch\af31505\loch\f0 tled to reach the concl}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
usion that the taxpayer's object was both to serve the purpose of her profession and also to serve her personal purposes, but I myself would have found it impossible to reach any other conclusion."
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\par \hich\af0\dbch\af31505\loch\f0 Although the passage just quoted a\hich\af0\dbch\af31505\loch\f0 
cknowledges that there is a distinction between motive (what actuates the mind of the actor) and purpose (the character to be attributed to the act), the passage tends to blur that distinction. Motive may assist in the ascertainment of the purposive chara
\hich\af0\dbch\af31505\loch\f0 c\hich\af0\dbch\af31505\loch\f0 ter of the relevant act, particularly when the expenditure is voluntary, but it does not by any means dictate an answer to the question.
\par 
\par \hich\af0\dbch\af31505\loch\f0 In our view, the key to the question which arises in the present case lies in the words "wholly and exclusively" in s.\hich\af0\dbch\af31505\loch\f0 
 19(b). The word "wholly" is designed to exclude a disbursement which, as to part, is for a purpose other than those mentioned, while the word "exclusively" excludes a disbursement which serves another purpose as well as a purpose mentioned. So an expendi
\hich\af0\dbch\af31505\loch\f0 t\hich\af0\dbch\af31505\loch\f0 ure which serves the purpose of the taxpayer's profession but another purpose as well is not an allowable deduction.
\par 
\par \hich\af0\dbch\af31505\loch\f0 It may be said that an expenditure which serves the purpose of the taxpayer's business or profession also serves the taxpayer's personal p\hich\af0\dbch\af31505\loch\f0 
urposes on the basis that what is good for his business or profession will be good for him personally. However, it is scarcely to be supposed that the legislature intends to disqualify an expenditure for that reason. In other words, the non-business or no
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 
-professional purpose to be excluded by s. 19(b) is a purpose distinct from the business or professional purpose which justifies the deduction of the expenditure. And this supports the view that motive, though it may be a relevant factor, is by no means a
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 
decisive factor. If the purpose of the expenditure is truly for the purpose of the taxpayer's business or profession, it matters not that the taxpayer has in mind some personal advantage which is a consequence of that purpose.
\par 
\par \hich\af0\dbch\af31505\loch\f0 Here the immediate purpose o\hich\af0\dbch\af31505\loch\f0 f the expenditure was to discharge the personal}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 
\hich\af0\dbch\af31505\loch\f0  liabi}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
lity of the partners arising under s. 13 of the Partnership Act. Lying beyond that immediate purpose was unquestionably another purpose, namely the purpose of restoring and maintainin}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 
\fs24\lang2057\langfe2057\langnp2057\insrsid11686778 \hich\af0\dbch\af31505\loch\f0 g client confidence \hich\af0\dbch\af31505\loch\f0 in the firm,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0  thereby maintaining or enhancing its profit-earning capacity. In these circumstances, is it possible to conclude that the moneys were laid out or expended exclusively for the purpose of the tax}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 \hich\af0\dbch\af31505\loch\f0 payer's profession? In our view,}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 
\hich\af0\dbch\af31505\loch\f0  the answer is in \hich\af0\dbch\af31505\loch\f0 
the affirmative. Although the immediate purpose of the payment was to discharge what was a personal liability, it was a partnership liability and was incurred in the capacity of a partner. The fact that the liability was personal does not give the disburs
\hich\af0\dbch\af31505\loch\f0 e\hich\af0\dbch\af31505\loch\f0 
ment a character or purpose which is independent of the conduct of the professional practice of the taxpayer and his partners. The personal purpose served by the disbursement purpose was an integral element in the professional purpose which the disburseme
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 t served.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
The Court of Appeal was therefore in error in concluding that the moneys were not exclusively expended for the purpose of the taxpayer's profession and the appeal must be allowed.
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 The orders of t}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid8927809 
\hich\af0\dbch\af31505\loch\f0 he Court in the two matters are}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 -
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 
\par }\pard \ltrpar\ql \li720\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin720\itap0\pararsid12918201 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
Grant special leave to appeal. Appeal allowed with costs. Set aside the orders of the Court of Appeal and order that the respondent pay the costs of the appellan}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid8927809 
\hich\af0\dbch\af31505\loch\f0 t of the appeal to the Court of}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 
 Appeal. Restore the orders made by Fatiaki J in the High Court.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\faauto\adjustright\rin0\lin0\itap0\pararsid7687091 {\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778\charrsid7687091 
\par }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid11686778 \hich\af0\dbch\af31505\loch\f0 (}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid11686778\charrsid11686778 
\hich\af0\dbch\af31505\loch\f0 Appeal allowed;}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \i\fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid11686778 \hich\af0\dbch\af31505\loch\f0  orders of the High Court restored.}{\rtlch\fcs1 \af0\afs24 
\ltrch\fcs0 \fs24\lang2057\langfe2057\langnp2057\insrsid7300808\charrsid7687091 \hich\af0\dbch\af31505\loch\f0 )
\par }{\*\themedata 504b030414000600080000002100828abc13fa0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb6ac3301045f785fe83d0b6d8
72ba28a5d8cea249777d2cd20f18e4b12d6a8f843409c9df77ecb850ba082d74231062ce997b55ae8fe3a00e1893f354e9555e6885647de3a8abf4fbee29bbd7
2a3150038327acf409935ed7d757e5ee14302999a654e99e393c18936c8f23a4dc072479697d1c81e51a3b13c07e4087e6b628ee8cf5c4489cf1c4d075f92a0b
44d7a07a83c82f308ac7b0a0f0fbf90c2480980b58abc733615aa2d210c2e02cb04430076a7ee833dfb6ce62e3ed7e14693e8317d8cd0433bf5c60f53fea2fe7
065bd80facb647e9e25c7fc421fd2ddb526b2e9373fed4bb902e182e97b7b461e6bfad3f010000ffff0300504b030414000600080000002100a5d6a7e7c00000
00360100000b0000005f72656c732f2e72656c73848fcf6ac3300c87ef85bd83d17d51d2c31825762fa590432fa37d00e1287f68221bdb1bebdb4fc7060abb08
84a4eff7a93dfeae8bf9e194e720169aaa06c3e2433fcb68e1763dbf7f82c985a4a725085b787086a37bdbb55fbc50d1a33ccd311ba548b63095120f88d94fbc
52ae4264d1c910d24a45db3462247fa791715fd71f989e19e0364cd3f51652d73760ae8fa8c9ffb3c330cc9e4fc17faf2ce545046e37944c69e462a1a82fe353
bd90a865aad41ed0b5b8f9d6fd010000ffff0300504b0304140006000800000021006b799616830000008a0000001c0000007468656d652f7468656d652f7468
656d654d616e616765722e786d6c0ccc4d0ac3201040e17da17790d93763bb284562b2cbaebbf600439c1a41c7a0d29fdbd7e5e38337cedf14d59b4b0d592c9c
070d8a65cd2e88b7f07c2ca71ba8da481cc52c6ce1c715e6e97818c9b48d13df49c873517d23d59085adb5dd20d6b52bd521ef2cdd5eb9246a3d8b4757e8d3f7
29e245eb2b260a0238fd010000ffff0300504b03041400060008000000210096b5ade296060000501b0000160000007468656d652f7468656d652f7468656d65
312e786d6cec594f6fdb3614bf0fd87720746f6327761a07758ad8b19b2d4d1bc46e871e698996d850a240d2497d1bdae38001c3ba618715d86d87615b8116d8
a5fb34d93a6c1dd0afb0475292c5585e9236d88aad3e2412f9e3fbff1e1fa9abd7eec70c1d1221294fda5efd72cd4324f1794093b0eddd1ef62fad79482a9c04
98f184b4bd2991deb58df7dfbb8ad755446282607d22d771db8b944ad79796a40fc3585ee62949606ecc458c15bc8a702910f808e8c66c69b9565b5d8a314d3c
94e018c8de1a8fa94fd05093f43672e23d06af89927ac06762a049136785c10607758d9053d965021d62d6f6804fc08f86e4bef210c352c144dbab999fb7b471
7509af678b985ab0b6b4ae6f7ed9ba6c4170b06c788a705430adf71bad2b5b057d03606a1ed7ebf5babd7a41cf00b0ef83a6569632cd467faddec9699640f671
9e76b7d6ac355c7c89feca9cccad4ea7d36c65b258a206641f1b73f8b5da6a6373d9c11b90c537e7f08dce66b7bbeae00dc8e257e7f0fd2badd5868b37a088d1
e4600ead1ddaef67d40bc898b3ed4af81ac0d76a197c86826828a24bb318f3442d8ab518dfe3a20f000d6458d104a9694ac6d88728eee2782428d60cf03ac1a5
193be4cbb921cd0b495fd054b5bd0f530c1931a3f7eaf9f7af9e3f45c70f9e1d3ff8e9f8e1c3e3073f5a42ceaa6d9c84e5552fbffdeccfc71fa33f9e7ef3f2d1
17d57859c6fffac327bffcfc793510d26726ce8b2f9ffcf6ecc98baf3efdfdbb4715f04d814765f890c644a29be408edf3181433567125272371be15c308d3f2
8acd249438c19a4b05fd9e8a1cf4cd296699771c393ac4b5e01d01e5a30a787d72cf1178108989a2159c77a2d801ee72ce3a5c545a6147f32a99793849c26ae6
6252c6ed637c58c5bb8b13c7bfbd490a75330f4b47f16e441c31f7184e140e494214d273fc80900aedee52ead87597fa824b3e56e82e451d4c2b4d32a423279a
668bb6690c7e9956e90cfe766cb37b077538abd27a8b1cba48c80acc2a841f12e698f13a9e281c57911ce298950d7e03aba84ac8c154f8655c4f2af074481847
bd804859b5e696007d4b4edfc150b12addbecba6b18b148a1e54d1bc81392f23b7f84137c2715a851dd0242a633f900710a218ed715505dfe56e86e877f0034e
16bafb0e258ebb4faf06b769e888340b103d3311da9750aa9d0a1cd3e4efca31a3508f6d0c5c5c398602f8e2ebc71591f5b616e24dd893aa3261fb44f95d843b
5974bb5c04f4edafb95b7892ec1108f3f98de75dc97d5772bdff7cc95d94cf672db4b3da0a6557f70db629362d72bcb0431e53c6066acac80d699a6409fb44d0
8741bdce9c0e4971624a2378cceaba830b05366b90e0ea23aaa241845368b0eb9e2612ca8c742851ca251ceccc70256d8d87265dd96361531f186c3d9058edf2
c00eafe8e1fc5c509031bb4d680e9f39a3154de0accc56ae644441edd76156d7429d995bdd88664a9dc3ad50197c38af1a0c16d684060441db02565e85f3b966
0d0713cc48a0ed6ef7dedc2dc60b17e92219e180643ed27acffba86e9c94c78ab90980d8a9f0913ee49d62b512b79626fb06dccee2a432bbc60276b9f7dec44b
7904cfbca4f3f6443ab2a49c9c2c41476dafd55c6e7ac8c769db1bc399161ee314bc2e75cf8759081743be1236ec4f4d6693e5336fb672c5dc24a8c33585b5fb
9cc24e1d4885545b58463634cc5416022cd19cacfccb4d30eb45296023fd35a458598360f8d7a4003bbaae25e331f155d9d9a5116d3bfb9a95523e51440ca2e0
088dd844ec6370bf0e55d027a012ae264c45d02f708fa6ad6da6dce29c255df9f6cae0ec38666984b372ab5334cf640b37795cc860de4ae2816e95b21be5ceaf
8a49f90b52a51cc6ff3355f47e0237052b81f6800fd7b802239daf6d8f0b1571a8426944fdbe80c6c1d40e8816b88b8569082ab84c36ff0539d4ff6dce591a26
ade1c0a7f669880485fd484582903d284b26fa4e2156cff62e4b9265844c4495c495a9157b440e091bea1ab8aaf7760f4510eaa69a6465c0e04ec69ffb9e65d0
28d44d4e39df9c1a52ecbd3607fee9cec7263328e5d661d3d0e4f62f44acd855ed7ab33cdf7bcb8ae889599bd5c8b3029895b6825696f6af29c239b75a5bb1e6
345e6ee6c28117e73586c1a2214ae1be07e93fb0ff51e133fb65426fa843be0fb515c187064d0cc206a2fa926d3c902e907670048d931db4c1a44959d366ad93
b65abe595f70a75bf03d616c2dd959fc7d4e6317cd99cbcec9c58b34766661c7d6766ca1a9c1b327531486c6f941c638c67cd22a7f75e2a37be0e82db8df9f30
254d30c1372581a1f51c983c80e4b71ccdd28dbf000000ffff0300504b0304140006000800000021000dd1909fb60000001b010000270000007468656d652f74
68656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73848f4d0ac2301484f78277086f6fd3ba109126dd88d0add40384e4350d363f24
51eced0dae2c082e8761be9969bb979dc9136332de3168aa1a083ae995719ac16db8ec8e4052164e89d93b64b060828e6f37ed1567914b284d262452282e3198
720e274a939cd08a54f980ae38a38f56e422a3a641c8bbd048f7757da0f19b017cc524bd62107bd5001996509affb3fd381a89672f1f165dfe514173d9850528
a2c6cce0239baa4c04ca5bbabac4df000000ffff0300504b01022d0014000600080000002100828abc13fa0000001c0200001300000000000000000000000000
000000005b436f6e74656e745f54797065735d2e786d6c504b01022d0014000600080000002100a5d6a7e7c0000000360100000b000000000000000000000000
002b0100005f72656c732f2e72656c73504b01022d00140006000800000021006b799616830000008a0000001c00000000000000000000000000140200007468
656d652f7468656d652f7468656d654d616e616765722e786d6c504b01022d001400060008000000210096b5ade296060000501b000016000000000000000000
00000000d10200007468656d652f7468656d652f7468656d65312e786d6c504b01022d00140006000800000021000dd1909fb60000001b010000270000000000
00000000000000009b0900007468656d652f7468656d652f5f72656c732f7468656d654d616e616765722e786d6c2e72656c73504b050600000000050005005d010000960a00000000}
{\*\colorschememapping 3c3f786d6c2076657273696f6e3d22312e302220656e636f64696e673d225554462d3822207374616e64616c6f6e653d22796573223f3e0d0a3c613a636c724d
617020786d6c6e733a613d22687474703a2f2f736368656d61732e6f70656e786d6c666f726d6174732e6f72672f64726177696e676d6c2f323030362f6d6169
6e22206267313d226c743122207478313d22646b3122206267323d226c743222207478323d22646b322220616363656e74313d22616363656e74312220616363
656e74323d22616363656e74322220616363656e74333d22616363656e74332220616363656e74343d22616363656e74342220616363656e74353d22616363656e74352220616363656e74363d22616363656e74362220686c696e6b3d22686c696e6b2220666f6c486c696e6b3d22666f6c486c696e6b222f3e}
{\*\latentstyles\lsdstimax267\lsdlockeddef0\lsdsemihiddendef1\lsdunhideuseddef1\lsdqformatdef0\lsdprioritydef99{\lsdlockedexcept \lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority0 \lsdlocked0 Normal;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority9 \lsdlocked0 heading 1;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 2;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 3;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 4;
\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 5;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 6;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 7;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 8;\lsdqformat1 \lsdpriority9 \lsdlocked0 heading 9;
\lsdpriority39 \lsdlocked0 toc 1;\lsdpriority39 \lsdlocked0 toc 2;\lsdpriority39 \lsdlocked0 toc 3;\lsdpriority39 \lsdlocked0 toc 4;\lsdpriority39 \lsdlocked0 toc 5;\lsdpriority39 \lsdlocked0 toc 6;\lsdpriority39 \lsdlocked0 toc 7;
\lsdpriority39 \lsdlocked0 toc 8;\lsdpriority39 \lsdlocked0 toc 9;\lsdqformat1 \lsdpriority35 \lsdlocked0 caption;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority10 \lsdlocked0 Title;\lsdunhideused0 \lsdlocked0 Default Paragraph Font;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority11 \lsdlocked0 Subtitle;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority22 \lsdlocked0 Strong;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority20 \lsdlocked0 Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority59 \lsdlocked0 Table Grid;\lsdunhideused0 \lsdlocked0 Placeholder Text;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority1 \lsdlocked0 No Spacing;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 1;\lsdunhideused0 \lsdlocked0 Revision;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority34 \lsdlocked0 List Paragraph;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority29 \lsdlocked0 Quote;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority30 \lsdlocked0 Intense Quote;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 1;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 1;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 2;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 2;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 3;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 3;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 4;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 4;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 5;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 5;\lsdsemihidden0 \lsdunhideused0 \lsdpriority60 \lsdlocked0 Light Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority61 \lsdlocked0 Light List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority62 \lsdlocked0 Light Grid Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority63 \lsdlocked0 Medium Shading 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority64 \lsdlocked0 Medium Shading 2 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority65 \lsdlocked0 Medium List 1 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority66 \lsdlocked0 Medium List 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority67 \lsdlocked0 Medium Grid 1 Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority68 \lsdlocked0 Medium Grid 2 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority69 \lsdlocked0 Medium Grid 3 Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority70 \lsdlocked0 Dark List Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdpriority71 \lsdlocked0 Colorful Shading Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority72 \lsdlocked0 Colorful List Accent 6;\lsdsemihidden0 \lsdunhideused0 \lsdpriority73 \lsdlocked0 Colorful Grid Accent 6;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority19 \lsdlocked0 Subtle Emphasis;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority21 \lsdlocked0 Intense Emphasis;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority31 \lsdlocked0 Subtle Reference;\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority32 \lsdlocked0 Intense Reference;
\lsdsemihidden0 \lsdunhideused0 \lsdqformat1 \lsdpriority33 \lsdlocked0 Book Title;\lsdpriority37 \lsdlocked0 Bibliography;\lsdqformat1 \lsdpriority39 \lsdlocked0 TOC Heading;}}{\*\datastore 010500000200000018000000
4d73786d6c322e534158584d4c5265616465722e352e3000000000000000000000060000
d0cf11e0a1b11ae1000000000000000000000000000000003e000300feff090006000000000000000000000001000000010000000000000000100000feffffff00000000feffffff0000000000000000ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
fffffffffffffffffdfffffffeffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffffff
ffffffffffffffffffffffffffffffff52006f006f007400200045006e00740072007900000000000000000000000000000000000000000000000000000000000000000000000000000000000000000016000500ffffffffffffffffffffffffec69d9888b8b3d4c859eaf6cd158be0f000000000000000000000000502b
6a30ec20d101feffffff00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff00000000000000000000000000000000000000000000000000000000
00000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff0000000000000000000000000000000000000000000000000000
000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000000ffffffffffffffffffffffff000000000000000000000000000000000000000000000000
0000000000000000000000000000000000000000000000000105000000000000}}