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the whole balance of income remaining after the payment of tax was exempt from further taxation in Fiji. Allowing the appeal by the CIR the High Court HELD: that only that part of the income already paid in tax was exempt from further taxation in Fiji.}{
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\ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Canadian Eagle Oil Co. Ltd. v. The King}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1945%5d%20AC%20119" \\o "View LawCite Record"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 
[1945] AC 119}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Colquhoun v. Brook}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (1889) 14 AC 493}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Coltness Iron Co. v. Black}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (1880) 6 AC 315}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Redbank Meat Works Pty Ltd v. C. of T (Q)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1944%5d%20HCA%2019" \\o "View LawCite Record"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 
[1944] HCA 19}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 ;}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281944%29%2069%20CLR%20315" \\o "View LawCiteRecord"}}{\fldrslt {
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 (1944) 69 CLR 315}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 

\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Ronpibon Tin N.L. v. F.C. of T.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1949%5d%20HCA%2015" \\o "View LawCite Record"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 [1949] HCA 15}}}
\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 ;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
\~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281949%29%2078%20CLR%2047" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 (1949) 78 CLR 47}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Appeal to the High Court from the Court of Review (Taxation)}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 I. Blakeley}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 for the Commissioner of Inland Revenue}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 F.G. Keil}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 for the Respondents}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ab\af0 \ltrch\fcs0 \b\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Fatiaki J}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 This is an appeal by the Commissioner of Inland Revenue (the \lquote CIR\rquote 
) against a decision of the Court of Review delivered on the 28th of April 1995 in which the Court upheld an appeal by the taxpayers against assessments of the CIR requiring each of the taxpayers to pay income tax in respect of in
terest income for the years 1987 to 1990, derived by each of the taxpayers from funds invested in Australia and in respect of which Australian Withholding Tax of 10% had already been deducted at source.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 The appeals to the Court of Review although separat
ely numbered were dealt with in a single decision of the Court. The nature and source of the income in each appeal was identical and the CIR\rquote s assessments were based on the same section of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 Income Tax Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (Cap. 201). It is therefore convenient to adopt a similar approach to the CIR\rquote s two appeals and render a single judgment.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In the appeal before the Court of Review a Statement of Agreed Facts was filed in respect of each appeal and save
 for the calculation of the interest income earned in Australia and the tax paid thereon, was identical in all other respects. For the purposes of this appeal I gratefully adopt the convenient summary of the Court of Review where he states at p.37 of the 
record :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri851\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin851\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
The agreed facts are that each of the Appellants earned income in Australia at a time where there was not a Double Taxation Agreement in force between Australia and Fiji.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Withholding tax was charged and deducted in Australia on the whole of each income.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 The Commissioner does not dispute that this was \lquote income chargeable with income tax\rquote  within the meaning of those words in S.102(b) of the Act.\'94}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 The Court of Review then summarises the relative position taken by the CIR as follows :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri851\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin851\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93The Com
missioner assessed each of the appellants on that amount of the same Australian income as remained after the tax imposed on it in Australia had been deducted on the grounds, that the words `to the extent that\rquote 
 in S.102(b) were meant to include no more than the amount paid in tax.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 and by the appellants as follows :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri907\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin907\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
The appellants claim exemption in each case from Fiji tax under paragraph (b) of S.102 on the grounds that the}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 whole of the income in question having been chargeable with income tax in Aus
tralia, a fact not denied by the Commissioner, and having furnished the correct evidence required by proviso (i) and there being no evidence that proviso (ii) applied, the whole of it was exempt income.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 The Court of Review then sets out various submissions of both counsel for the parties and after referring to several cases states, at p.38 of the record :}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
Applying the principles set out above, that is, looking fairly at the language used, without any implications, intendment, or reading in, my 
interpretation is that the degree, dimension or scope of the exemption in S.102(b) extends to the part of the income (that is the `it\rquote  in S.102(b)) that is `chargeable with income tax in that other territory\rquote 
. That part of the income that is chargeable with income tax is exempt from tax in Fiji. That part of the income that is not chargeable with income tax is not exempt from tax in Fiji.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 

\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 The Court\rquote s decision was that :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93The whole of each Appellant
\rquote s income, the subject of these appeals being chargeable and taxed in Australia, the whole of each is exempt from tax in Fiji.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 The CIR now appeals against that decision of the Court of Review on the following two grounds :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-567\li1134\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin1134\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'931.\~\~\~\~
 The learned Court of Review erred in law in holding that Section 102(b) of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 
HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 Income Tax Act}}}\sectd \ltrsect
\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
provided a total exemption from income tax in Fiji in respect of income earned by the respondents and taxed in Australia.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-567\li1134\ri566\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin566\lin1134\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-567\li1134\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin1134\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~2.\~\~\~\~\~
 The learned Court of Review erred in law in failing to have regard to the provisions of Section 103 of the}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt 
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 Income Tax Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 when applying the provisions of Section 102(b).\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 

\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 I am grateful to both counsel for the comprehensive written submissions and photocopy authorities furnished for the assistance of the Court.}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 It is common ground that the CIR\rquote s appeals raises a single question of law for determination by this Court namely, the meaning and ambit of Section 102 (b) of the}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 Income Tax Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Cap. 201 (\lquote the Act\rquote ). Section 102 is to be found in}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/index.html" \\l "p14"}}{\fldrslt {\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 PART XIV}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 of the Act entitled}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 REBATES FROM TAX CHARGED}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
and reads :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li567\ri566\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin566\lin567\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
102. The tax chargeable in respect of income derived outside Fiji by a resident shall be abated or exempted as follows :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-567\li1134\ri851\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin851\lin1134\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (a)\~\~\~\~ in
 respect of income derived from a territory with whom arrangements have been made regarding relief from double taxation, relief shall be given in accordance with that arrangement;}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (b)\~\~\~\~ in respect of income derived from a territory with whom arrangemen
ts have not been made regarding relief from double taxation, such income shall be exempt from tax to the extent that it is chargeable with income tax in that other territory :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-567\li1701\ri566\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin566\lin1701\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Provided that -}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-567\li1701\ri1134\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin1701\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (i)\~\~\~\~\~ the
 taxpayer shall furnish evidence satisfactory to the Commissioner showing the amount of tax paid and the particulars of income ;}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (ii)\~\~\~\~ such income (shall) not be exempt if, under the law of that other territory, tax is deducted therefrom at source but
 such person has the right thereafter of making a return of that income and being assessed to tax thereon with relief in proper circumstances for the whole or any part of the tax already deducted at source and he does not exercise that right ; and a certi
ficate purporting to be signed by an officer of the Taxation Department of that other territory shall be prima facie evidence that such a right exists and of the exercise or non-exercise thereof by the taxpayer.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
It is convenient at this stage to set out the competing interpretations of the parties as appears in their written submissions on appeal. Counsel for the CIR submits as to ground (1) of the grounds of appeal :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri851\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin851\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
... that when construed correctly section 102(b) operates as an abatement or exemption from tax after the income in}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 question has been brought within the charging provisions of the Act. It does not operate so as to exclude the income referred to from those (sic) charging provisions.\'94}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In other words :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
... when Section 102(b) is considered in its entirety rather than construing individual words its meaning is plain and unambiguous. It provides for an exemption from tax that is otherwise payable in Fiji to the extent of the tax chargeable oversea
s on the same income. It does not exempt that income from Fiji tax altogether.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 As for the phrase \lquote to the extent that it is chargeable with income tax\rquote  counsel submits that its effect :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
... involves consideration of whether the income, in whole or in part, is subject to overseas tax, and, how much tax has been paid.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In regards to the second ground, Counsel for the CIR complains that the Court of Review:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
... gave no reasons for the conclusion ... that Section 103 did not apply to unilateral relief granted under Section 102(b).\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Thereby ignoring the express wording of Section 103 itself and the fact that :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
Section 103 appeared in the Fiji Act in 1974 at the same time Section 102 appeared and the old regime under Section 44 was replaced. That is
 consistent with moves in other jurisdictions such as New Zealand and the United Kingdom to move away from unilateral relief which provided total exemptions.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 and the submission concludes by reasserting that :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
... Section 103 does apply to 102(b) and 
the Commissioner was correct in the way he approached the taxpayers assessment i.e. he allowed them a credit against Fiji tax for the 10% tax paid in Australia. In short they were taxed as if they had received the income in Fiji.\'94}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Counsel for the taxpayer in seeking to uphold the decision of the Court of Review writes :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri851\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin851\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
The contention of the Respondents is that S.102 deals with two separate matters and could easily be read as follows :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-720\li1440\ri720\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin1440\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 A}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 .\~\~\~\~\~\~\~ The tax chargeable in respect of income derived outside Fiji by a resident shall be abated :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-720\li2160\ri1134\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin2160\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (a)\~\~\~\~\~\~\~
 in respect of income derived from a territory with whom arrangements have been made regards relief from double taxation, the relief shall be in accordance with that arrangement.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li720\ri720\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin720\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 and as a separate section}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-720\li1440\ri720\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin720\lin1440\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 B}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 .\~\~\~\~\~\~\~\~ The tax chargeable in respect of income derived outside Fiji by a resident shall be exempted :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-720\li2160\ri1134\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin1134\lin2160\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (a)\~\~\~\~\~\~\~
 in respect of income derived from a territory with whom arrangements have not been made regards relief from 
double taxation such income shall be exempt from tax to the extent that it is chargeable with income tax in that the (sic) territory : Provided - (etc).\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In other words :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri851\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin851\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
S.102(b) deals with what is referred to as `unilateral relief\rquote  ...\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 and :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri851\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin851\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
... merely restates the exemption provision from Fiji tax for income derived out of Fiji by residents of Fiji if taxed in that country which has been part of the Fiji income tax law since at least 1920.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 This latter year is a reference to the position o
btaining under Section 21 of the Inland Revenue (Income Tax) Ordinance 1920 which plainly exempted from income tax (subject to the Commissioner\rquote s satisfaction), \lquote 
income derived by a person resident in the Colony but not derived from the Colony\rquote .}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In essence, counsel\rquote 
s submission is that Section 102(b) is the present-day successor to Section 21 of the 1920 Ordinance and there has been no discernible change in the legislature\rquote s intention to maintain the complete exemption of foreign income from local income 
tax (subject to certain conditions), despite the different wordings of the two sections.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 As for the phrase \lquote to the extent that\rquote , the taxpayers submission is :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
(the phrase) must be read in the context in which (it) is used in particular with the word which follows, namely `it\rquote . So as to read `to the extent that it\rquote  has to be considered the word, `it\rquote 
 can only mean and refers to the `income derived from a territory\rquote  or `such income\rquote  as used earlier in S.102(b).\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 and counsel submits in an obscure paragraph :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 
\ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
... the plain meaning of S.102(b) is that that part only of the income is exempt from Fiji tax, on which tax has been charged in Australia but that the part of that income is not exempt which has not been taxed}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 the income which has not been taxed at all}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 or}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
if the conditions of the provisos have not been complied with when (sic) Fiji tax applies. There is no need for the detailed provisions of S.103 to be applied to the circumstances existing under S.102(b).}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li5040\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin5040\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (my underlining)}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Having thus set
 out the opposing submissions of counsel for the CIR and the taxpayers, I begin my consideration of Section 102(b) by reminding myself of the proper approach that the Court should adopt in interpreting Section 102(b) which is plainly intended to provide u
nilateral relief against the incidence of double taxation which Lord Russell of Killowen described in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Canadian Eagle Oil Co. Ltd. v. The King}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 [1945] A.C. 119 at p.142:}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
(as) meaning ... that the same person pays tax twice on his income.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 and which, in his lordships view :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
... would, in default of express provision, no doubt be wrong.\'94 (p.143)}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 The approach I adopt is best summarised in the judgment of Lord Herschell in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Colquhoun v. Brooks}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (1889) 14 A.C. 493 when he said at p.505 in adopting a passage from the judgment of Lord Blackburn in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Coltness Iron Co. v. Black}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (1880) 6 A.C. 315 at p.330 :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri851\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin851\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
`The object of those framing a Taxing Act is to grant to Her Majesty a revenue ; no doubt they would prefer i
f it were possible to raise that revenue equally from all, and as that cannot be done, to raise it from those on whom the tax falls with a little trouble and annoyance and as equally as can be contrived ; and when any enactments for the purpose can bear t
wo interpretations, it is reasonable to put that construction upon them which will produce these effects.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 It is beyond dispute, too, that we are entitled and indeed bound when construing the terms of any provision found in a statute to consider any other 
parts of the Act which throw light upon the intention of the legislature and which may serve to show that the particular provisions ought not to be construed as it would be if considered alone and apart from the rest of the Act.\'94}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In this latter regard it is also well to bear in mind the provisions of Section 13 of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ia191/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 Interpretation Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (Cap.7) which provides :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri851\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin851\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
When a written law is divided into chapters, parts, titles or other subdivisions
 the fact and particulars of such division and subdivision shall, with or without express mention thereof in such written law, be taken notice of in all Courts and for all purposes whatsoever.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In his submissions counsel for the CIR argues that the Court of Review not only \lquote ignores the placement of Section 102 in the Act\rquote 
, but also its interpretation of the section would be more consistent with the section appearing in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12482248 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ia191/index.html" \\l "p4"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 Part IV}}}\sectd \ltrsect
\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
Division 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 of the Act which is entitled : \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Items of Income Not Liable to either Basic Tax or Normal Tax or Basic Tax and Normal Tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 .\rquote }{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 The submission if I may say so, has a good deal of force to it when one considers more closely the changes which were 
effected to the predecessor of Section 102(b) namely, Section 44 of the Income Tax Ordinance (Cap. 176) which originally contained two subsections.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Subsection (1) was the immediate predecessor to Section 102(b), and subsection (2) dealt with the 
exemption from tax of what might be conveniently described as shipping profits.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In respect of this latter subsection i.e. S.44(2) the legislature in 1974 enacted a new Section 18 which it then placed in}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Part IV Division 2}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 thereby clearly excluding such profits from the tax net.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
Needless to say subsection (1) of Section 44 could have been similarly treated by the legislature but this was not done. Instead, it was renumbered and relocated under a newly created part of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 Income Tax Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 entitled \lquote }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 REBATES FROM TAX CHARGED}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \rquote . In this latter regard the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Shorter Oxford Dictionary}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
defines a \lquote rebate\rquote  as being \lquote a reduction from a sum of money to be paid a discount ; also a repayment\rquote .}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 This meaning is further reinforced by the natural and primary meaning given by the Privy Council to the word \lquote exempt\rquote  in}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 A.M.P. Society v. C.I.R}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 . [1962] N.Z.L.R. 449 where in rejecting a submission that \lquote exempt from taxation\rquote 
 means \lquote not subject to taxation\rquote  the Privy Council endorsed at p.454 the Stipendary Magistrates comment (that) :}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri850\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin850\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
A company cannot be exempt unless, but for the exemption, it would have been liable.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 See also}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Redbank Meat Works Pty.Ltd. v. C. of T(Q)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid12482248 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1944%5d%20HCA%2019" \\o "View LawCite Record"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 [1944] HCA 19}}}\sectd \ltrsect
\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 ;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}
{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281944%29%2069%20CLR%20315" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 (1944) 69 C.L.R. 315)}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In my opinion the word \lquote exempt\rquote 
 is similarly used in Section 102, that is to say in its natural and primary meaning. The foreign income of a resident taxpayer forms part of his \lquote chargeable income\rquote  in Fiji and is accordingly taxable.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Of greater significance however are the changes tha
t were effected by the legislature in the wording of Section 44 which, in my view, altered the primary focus and the manner in which double taxation relief would thenceforth be granted under the taxing Act.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In particular, whereas under Section 44(1) it was the \lquote (foreign) income\rquote  that was \lquote exempt from tax\rquote  ; under Section 102 it is the \lquote 
tax chargeable\rquote  on foreign income that is to be \lquote abated or exempted\rquote .}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Furthermore under Section 44(1) the CIR had to be satisfied of only two things namely, the foreign derivation of the income and \lquote that it is chargeable with income tax
\rquote  ; whereas under Section 102(b) the CIR must be satisfied not only as to the foreign derivation of the income and the absence of a double taxation agreement, but also, \lquote the extent\rquote  (not just the fact) to which such income \lquote 
... is chargeable with income tax ...\rquote }{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In other words whilst Section 44 did not require the CIR to make a quantitative analysis of the tax chargeable, Section 102(b) does by virtue of the phrase, \lquote 
to the extent that\rquote  and the over-riding effect of the machinery provisions of Section 103 which in terms subjected \lquote the relief granted by Section 102\rquote  to its provisions.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 

\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Both submissions also sought to rely on various legislative changes and practices that occurred in New Zeal
and (pre and post 31 March 1963) ; in Australia (pre and post 1987) and in the U.K. (pre and post 1950) which each claimed was supportive of the particular interpretation advanced. I am content however to confine my deliberations to the structure and word
ings of Section 102 of the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}
}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 Income Tax Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (Cap. 201) and the legislative changes that were effected in 1974 by the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org/fj/legis/consol_act/ita116/"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 Income Tax Act}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
No. 6 of 1974 as providing the clearest and most reliable indicators of the legislature\rquote s intentions.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Much was also made in the submissions as to the effect and meaning of the change from : \lquote 
... if (and so far as the Commissioner is satisfied ... that) it is chargeable with income tax in that country\rquote . [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Viz}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 : Section 44(1)] to : \lquote ... to the extent that it is chargeable with income tax in that other territory
\rquote . [}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Viz}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 : Section 102(b)]. Counsel for the taxpayers submits that the position remains unaltered, whereas Counsel for the CIR submits that the position (or \lquote regime\rquote 
) has changed from a complete exemption from tax of the foreign income to one of allowing a tax credit or exemption for any foreign tax paid.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
In seeking to resolve this difference in wording and interpretation, I observe at the outset that both provisos to Section 44(1) have been retained. I am also firmly of the view that the words \lquote to the extent that\rquote  in their natural and ord
inary meaning, are words of limitation having a broader ambit than the word \lquote if\rquote  which serves to introduce in Section 44(1) at least, a single condition or qualification, namely, whether the foreign income \lquote 
is chargeable with income tax\rquote  ? If it is, then (subject to the Commissioner\rquote s satisfaction) the income is \lquote exempt from tax\rquote  irrespective of the amount of foreign tax paid, and if not, then it is liable to be taxed in Fiji.}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Perhaps I can best illustrate my view of the change effected by the legislature\rquote s adoption of the formula : \lquote ... to the extent that\rquote 
 by referring to the judgment of the High Court of Australia in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
Ronpibon Tin N.L. v. F.C. of T}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%5b1949%5d%20HCA%2015" \\o "View LawCite Record"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 [1949] HCA 15}}}
\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 ;}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
\~}{\field\fldedit{\*\fldinst {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid12482248 HYPERLINK "http://www.paclii.org.vu/cgi-bin/LawCite?cit=%281949%29%2078%20CLR%2047" \\o "View LawCiteRecord"}}{\fldrslt {\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs15\ul\cf2\lang2057\langfe1033\langnp2057\insrsid1130305 (1949) 78 C.L.R. 47}}}\sectd \ltrsect\linex0\endnhere\sectlinegrid360\sectdefaultcl\sectrsid3228877\sftnbj {\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}
{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 where the relevant Australian tax provision for the deduction of business losses and outgoings was changed by the removal of the words \lquote 
not wholly and exclusively laid out\rquote  and the substitution therefor, of the words \lquote to the extent to which\rquote .}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In a joint judgment, the High Court said at p.55 (ibid):}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li850\ri851\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin851\lin850\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \'93
... there are very important differences between the operation 
which the present S.51(1) is framed to produce and the manner in which the former S.23(1)(a) and S.25 worked. Some of these differences it is desirable to mention. In the first place the principle expressed by the former S.25(e) has been abandoned. The pr
inciple was in the words of that provision, that a deduction should not in any case be made in respect of money `}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 
not wholly or exclusively laid out or expended for the production of assessable income}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \rquote . Instead of imposing a condition that the expenditure sh
all wholly and exclusively be for the production of assessable income the present S.51(1) adopts a principle that will allow of the dissection and even apportionment of losses and outgoings. It does this by providing for the deduction of losses and outgoi
ngs}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 to the extent to which}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\cs16\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 they are incurred in gaining or producing the assessable income.\'94}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \fi-2160\li7200\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin7200\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (my underlining)}{
\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\qj \li0\ri0\sb15\sa15\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1130305 \cbpat8 {\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 Needless to say, I do not accept the submission that despite the change in its structure and wordings, the meaning and effect of Section 102(b)
 remains substantially the same as that which prevailed under Section 44(1) of the Income Tax Ordinance (Cap.176).}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 In conclusion I wish to say that the interpretation of Section 102(b) has not been an easy exercise, for had the legislature intended to ma
intain the former position in Section 102(b) as the taxpayers argue, it would have been a simple matter to have adopted the wording of Section 44(1), or employed words to the effect that foreign income : \'93
... shall be wholly exempt from tax if it is chargeable to tax in that other country.\'94
 Equally, the interpretation propounded by the CIR would have been greatly assisted by the adoption of wordings similar to that in the post - 1963 Section 170(2) of the New Zealand Land and Income Tax Act 1954 (as amended
), or words to the effect that foreign tax paid in respect of foreign income shall be allowed as a credit against any Fiji tax payable in respect of the same income. Unfortunately neither was done.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 
\fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 The appeal is accordingly allowed with costs to the CIR.}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (Appeal allowed.)}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \ai\af0 \ltrch\fcs0 \i\cf1\lang2057\langfe1033\langnp2057\insrsid1130305 \~}{\rtlch\fcs1 \af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \cf1\lang2057\langfe1033\langnp2057\insrsid1130305 (Editor\rquote 
s note: an appeal against this Judgment was dismissed by the Fiji Court of Appeal (majority decision) in 1988 (FCA Reps 98/154) and a final appeal was dismissed by the Supreme Court (majority decision) on 10 March 1999 (FCA Reps 99/542))}{\rtlch\fcs1 
\af0\afs27 \ltrch\fcs0 \fs27\cf1\insrsid1130305 
\par }\pard \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1972231 
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