{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang1033\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f1\fbidi \fswiss\fcharset0\fprq2{\*\panose 020b0604020202020204}Arial{\*\falt Helvetica};}{\f2\fbidi \fmodern\fcharset0\fprq1{\*\panose 02070309020205020404}Courier New{\*\falt Courier New};}
{\f3\fbidi \froman\fcharset2\fprq2{\*\panose 05050102010706020507}Symbol{\*\falt Symbol};}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings{\*\falt Wingdings};}
{\f34\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria Math;}{\f36\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Calibri};}
{\flomajor\f31500\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbmajor\f31501\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhimajor\f31502\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}{\fbimajor\f31503\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\flominor\f31504\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}{\fdbminor\f31505\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\fhiminor\f31506\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Calibri};}{\fbiminor\f31507\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\f39\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f40\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\f42\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\f43\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\f44\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\f45\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\f46\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\f47\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\f49\fbidi \fswiss\fcharset238\fprq2 Arial CE{\*\falt Helvetica};}{\f50\fbidi \fswiss\fcharset204\fprq2 Arial Cyr{\*\falt Helvetica};}
{\f52\fbidi \fswiss\fcharset161\fprq2 Arial Greek{\*\falt Helvetica};}{\f53\fbidi \fswiss\fcharset162\fprq2 Arial Tur{\*\falt Helvetica};}{\f54\fbidi \fswiss\fcharset177\fprq2 Arial (Hebrew){\*\falt Helvetica};}
{\f55\fbidi \fswiss\fcharset178\fprq2 Arial (Arabic){\*\falt Helvetica};}{\f56\fbidi \fswiss\fcharset186\fprq2 Arial Baltic{\*\falt Helvetica};}{\f57\fbidi \fswiss\fcharset163\fprq2 Arial (Vietnamese){\*\falt Helvetica};}
{\f59\fbidi \fmodern\fcharset238\fprq1 Courier New CE{\*\falt Courier New};}{\f60\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr{\*\falt Courier New};}{\f62\fbidi \fmodern\fcharset161\fprq1 Courier New Greek{\*\falt Courier New};}
{\f63\fbidi \fmodern\fcharset162\fprq1 Courier New Tur{\*\falt Courier New};}{\f64\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew){\*\falt Courier New};}{\f65\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic){\*\falt Courier New};}
{\f66\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic{\*\falt Courier New};}{\f67\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese){\*\falt Courier New};}{\f379\fbidi \froman\fcharset238\fprq2 Cambria Math CE;}
{\f380\fbidi \froman\fcharset204\fprq2 Cambria Math Cyr;}{\f382\fbidi \froman\fcharset161\fprq2 Cambria Math Greek;}{\f383\fbidi \froman\fcharset162\fprq2 Cambria Math Tur;}{\f386\fbidi \froman\fcharset186\fprq2 Cambria Math Baltic;}
{\f387\fbidi \froman\fcharset163\fprq2 Cambria Math (Vietnamese);}{\f399\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f400\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}{\f402\fbidi \froman\fcharset161\fprq2 Cambria Greek;}
{\f403\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f406\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f407\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}{\f409\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Calibri};}
{\f410\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Calibri};}{\f412\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Calibri};}{\f413\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Calibri};}
{\f416\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Calibri};}{\f417\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Calibri};}{\flomajor\f31508\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flomajor\f31509\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flomajor\f31511\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flomajor\f31512\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flomajor\f31513\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flomajor\f31514\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flomajor\f31515\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flomajor\f31516\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbmajor\f31518\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbmajor\f31519\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbmajor\f31521\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbmajor\f31522\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbmajor\f31523\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbmajor\f31524\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbmajor\f31525\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbmajor\f31526\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\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{\*\falt Times New Roman};}
{\fbimajor\f31539\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fbimajor\f31541\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fbimajor\f31542\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fbimajor\f31543\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fbimajor\f31544\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fbimajor\f31545\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fbimajor\f31546\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\flominor\f31548\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\flominor\f31549\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\flominor\f31551\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\flominor\f31552\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\flominor\f31553\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\flominor\f31554\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\flominor\f31555\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\flominor\f31556\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fdbminor\f31558\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}
{\fdbminor\f31559\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}{\fdbminor\f31561\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}
{\fdbminor\f31562\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}{\fdbminor\f31563\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}
{\fdbminor\f31564\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}{\fdbminor\f31565\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}
{\fdbminor\f31566\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}{\fhiminor\f31568\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Calibri};}
{\fhiminor\f31569\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Calibri};}{\fhiminor\f31571\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Calibri};}{\fhiminor\f31572\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Calibri};}
{\fhiminor\f31575\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Calibri};}{\fhiminor\f31576\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Calibri};}
{\fbiminor\f31578\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\fbiminor\f31579\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\fbiminor\f31581\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\fbiminor\f31582\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\fbiminor\f31583\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\fbiminor\f31584\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\fbiminor\f31585\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\fbiminor\f31586\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}}{\colortbl;\red0\green0\blue0;
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\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}\pard\plain \ltrpar\qr \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3735992 
\rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9336004 \hich\af0\dbch\af31505\loch\f0 [}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3735992 \hich\af0\dbch\af31505\loch\f0 1999}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9336004 \hich\af0\dbch\af31505\loch\f0 ]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10637509 \hich\af0\dbch\af31505\loch\f0 45 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992 \hich\af0\dbch\af31505\loch\f0 FLR 303
\par }\pard\plain \ltrpar\s28\qc \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid10685903 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid10637509 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3735992\charrsid10685903 \hich\af0\dbch\af31505\loch\f0 HIGH COURT
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Civil Jurisdiction
\par 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3735992\charrsid10685903 \hich\af0\dbch\af31505\loch\f0 MOONTIDE SOUTH PACIFIC LIMITED
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6302897 \hich\af0\dbch\af31505\loch\f0 v}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid6302897 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3735992\charrsid10685903 
\par \hich\af0\dbch\af31505\loch\f0 THE COMMISSIONER OF INLAND REVENUE
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\par \hich\af0\dbch\af31505\loch\f0 Shameem J}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10637509 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992 
\par 
\par \hich\af0\dbch\af31505\loch\f0 1 December 199}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid14171052 \hich\af0\dbch\af31505\loch\f0 9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10637509\charrsid3735992 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3735992 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
Income tax- tax free zone- nonresident dividend withholding tax- shift in revenue whether exemption confined to payments to immediate recipient- Tax Free Zones Decree 571991 Sections 7 (2), 1\hich\af0\dbch\af31505\loch\f0 
1 and 17; Income Tax Act (Cap 201) Section 8}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 (1).}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3735992\charrsid3735992 
\par \hich\af0\dbch\af31505\loch\f0 The Plaintiff owned a garment factory in a tax free zone. He sought tax clearance to enable dividends to be paid to a non resident shareholder in the Plaintiff. The}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 shareholder was itself a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992 \hich\af0\dbch\af31505\loch\f0  c}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 ompany and it a\hich\af0\dbch\af31505\loch\f0 
ppeared that in due course the dividends would be distributed by that company to an Australian share-holder who would be subject to tax. The CIR contended that this involved a "shift in revenue" and that accordingly the Plaintiffs dividends were not exemp
\hich\af0\dbch\af31505\loch\f0 t\hich\af0\dbch\af31505\loch\f0 
 from withholding tax. The High Court HELD: a payment is exempt so long as the immediate payee is itself exempt in the place of payment whether or not there is a subsequent distribution to another non exempt payee.
\par \hich\af0\dbch\af31505\loch\f0 Cases cited:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Anderson v. Commissioner of \hich\af0\dbch\af31505\loch\f0 Taxes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
 (Victoria) [1937] AC 747 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Attorney-General v. Milne}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  [1914] AC 765
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Brunton v. Commissioner of Stamp Duties}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  [1913] AC 747
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Commonwealth of Australia v. Bank of New South Wales}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
 [1950] AC 235 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid10637509 \hich\af0\dbch\af31505\loch\f0 Hawtrey v Beaufront Ltd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  [1946] KB 280
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 R v Chief National Insur\hich\af0\dbch\af31505\loch\f0 ance Commission ex-parte}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Connor}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  [1981] 1 QB 158 }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Saraswati v The Queen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  (1990-1991) 172 CLR 1
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 P.I. Knight}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  for the Plaintiff }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3735992 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 A. Bale}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  for the Defendant
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Shameem J:
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 On 11th June 1999 an originating summons was issued by Moontide South Pacific Limited, seeking determination of the following question:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid3735992 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 "Is the Plaintiff liable to pay non-resident dividend withholding }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid688021\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 tax under}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  section 8 of the Income Tax Act Cap. 201 on
\hich\af0\dbch\af31505\loch\f0  dividends declared and payable to Oldtex Pty Limited a company incorporated in New South Wales, Australia and the sole beneficial owner of all the issued shares in the Plaintiff?"
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid1793351 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 The originating summons were supported by the affidavit of Sydney Leonard S
\hich\af0\dbch\af31505\loch\f0 
chneider sworn on 8th June 1999. The affidavit sets out the matter for determination. Sydney Schneider states that Moontide South Pacific Limited is a company incorporated in Fiji and carries on business as garment manufacturers. The sole beneficial owner
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 
of the issued capital in Moontide South Pacific Limited is Oldtex Pty Limited, an Australian company. Oldtex Ltd. owns 431,745 shares of $1.00 each in Moontide Ltd. The sole beneficial owner of the issued capital in Oldtex Ltd. is Tolric Pty Limited, anot
\hich\af0\dbch\af31505\loch\f0 h\hich\af0\dbch\af31505\loch\f0 er Australian company. The sole shareholder in Tolric Ltd. is Philip James Bart, an Australian citizen.
\par \hich\af0\dbch\af31505\loch\f0 In October 1988, Moontide Ltd. was designated a Tax Free Factory by the Fiji Trade and Investment Board. In his letter to the Plaintiff Company the Dire\hich\af0\dbch\af31505\loch\f0 
ctor of the Board granted, inter alia, the following concessions to the Plaintiff:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid1793351 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 "(a) total waiver of }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1793351\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 licensing}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  for import of capital goods and other production materials;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1793351 \hich\af0\dbch\af31505\loch\f0 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 duty free import of capital goods and equipment from any source;

\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1793351 \hich\af0\dbch\af31505\loch\f0 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 exemption from customs duty on the importation of }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid688021\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 raw materials}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 , components, spares and packaging materials;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1793351 \hich\af0\dbch\af31505\loch\f0 (d) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 exemption from excise duty on products manufactured for exports;

\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid1793351 \hich\af0\dbch\af31505\loch\f0 (e) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
income tax concessions under the 5th Schedule of the Income Tax Act i.e.\hich\af0\dbch\af31505\loch\f0  no income tax payable on corporate profits for a period of 13 years provided that all provisions of the schedule of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid1793351\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Income 'Tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  Act are met;
\par {\listtext\tab}}\pard \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid681793 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (f) }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid681793 \hich\af0\dbch\af31505\loch\f0 no withholding tax on interest, dividends and royalty paid}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3735992\charrsid681793 \hich\af0\dbch\af31505\loch\f0 abroad provided there is no shift of revenue a\hich\af0\dbch\af31505\loch\f0 broad;
\par {\listtext\tab}}\pard \ltrpar\s21\qj \li1440\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid681793 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (g) }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 no restrictions to repatriate capital and after tax profits;
\par {\listtext\tab}}\pard \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid681793 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (h) }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 freedom to import specialist personnel for the enterprise}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 subject to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 fulfillment}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0  of requirements under the Immigration Act;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (i)}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 accelerated depreciation allowance on plant and ma
\hich\af0\dbch\af31505\loch\f0 chinery}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 and new factory building;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (j) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 final dividend tax of 5% on dividends paid to resident}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10637509 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 shareholders."
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 (My underlining)
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid681793 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 In 1991 the Tax Free Zones Decree 1991 was passed. The Title reads:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid681793 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 "A Decree to provide for the establishment, management, cont
\hich\af0\dbch\af31505\loch\f0 rol, licensing and registration of Tax-Free Zones and related matters."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid681793 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
The Decree provides for the creation of "tax-free zones" and lays down conditions for eligibility of businesses. Section 7(2) of the Decree provides:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid681793 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 "Any company seeking an operating\hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 license}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
 for the carrying on of any trade, business or manufacture in a Tax-Free Zone shall be required to \_
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
derive all of its chargeable income from export sales, which may include sales for a company licensed under subsection (1) of this section;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (\hich\af0\dbch\af31505\loch\f0 b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
generate employment opportunities for the people of Fiji;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
enhance, expand and improve the technological and trading capability and capacity of the economy of Fiji; and
\par {\listtext\tab}}\pard \ltrpar\s21\qj \li1440\ri0\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid681793 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (d) }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 comply with any other condition deemed by the Minister to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 be appropriate under the circumstances."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid681793 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Section 11 of the Decree provides:
\par {\listtext\tab}}\pard\plain \ltrpar\s37\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls25\outlinelevel0\adjustright\rin0\lin720\itap0\pararsid10637509 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid10637509 \hich\af0\dbch\af31505\loch\f0 "A }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793\charrsid10637509 
\hich\af0\dbch\af31505\loch\f0 license}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid10637509 \hich\af0\dbch\af31505\loch\f0 
 granted by the Minister .... shall provide, for a period of thirteen consecutive fiscal years from the commencement of such a }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793\charrsid10637509 \hich\af0\dbch\af31505\loch\f0 license}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3735992\charrsid10637509 \hich\af0\dbch\af31505\loch\f0 , the exemption of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793\charrsid10637509 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid10637509 
\hich\af0\dbch\af31505\loch\f0 the licensee in \hich\af0\dbch\af31505\loch\f0 accordance with the Customs Tariff Act, the Excise Act and the Income Tax Act, from payment of the following \_
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid681793 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (a) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0 duties leviable on the importation or purchase ex bond or exci}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10637509 \hich\af0\dbch\af31505\loch\f0 se duty leviable on purchase }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 excise factory of machinery and equipment (includ\hich\af0\dbch\af31505\loch\f0 
ing parts and materials) insofar as they are required for the establishment and factory operation of the trade, business or manufacture to be carried out in a Tax Free Zone;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (b) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
taxes normally leviable under the Income Tax Act in respect of chargeable inc\hich\af0\dbch\af31505\loch\f0 ome of a company licensed}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 under subsection (1) of section 7;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (c) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
taxes leviable under the Income Tax Act, excepting dividend tax, on dividends derived by a resident shareholder in companies licensed under subsection (1) of section 7;
\par {\listtext\tab}}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0 (d) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 withholding taxe\hich\af0\dbch\af31505\loch\f0 
s leviable on income under the Income Tax Act:
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 Provided that where such income is subjected to tax under the laws of the State of that person, then tax exemption under this paragraph will not apply."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid681793 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Section 17 of the Decree provides that "the Decree appl
\hich\af0\dbch\af31505\loch\f0 ies to tax-free factories approved by the Minister of Finance before the commencement of the Decree."
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid681793 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Section 8(1) of the Income Tax Act Cap.201 provides:
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 "(1)Not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid681793 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
withstanding anything to the contrary in the other provisions of this Act, there shall be p\hich\af0\dbch\af31505\loch\f0 
aid a tax, to be known as "non-resident dividend withholding tax", in respect of the payments specified in subsection (2) at the rate of 15 per cent of the gross amount payable.
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 (2) Such tax shall be payable in respect of \_
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 (a) a dividend declared, paid \hich\af0\dbch\af31505\loch\f0 or credited by a company incorporated in Fiji;
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 For the purpose of this paragraph \_
\par {\listtext\tab}\hich\af0\dbch\af31505\loch\f0 "dividend" means any amount distributed by a company, whether carrying on business in Fiji or not, to its shareholders;"
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid681793 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 In 1998, the Plaintiff sought tax clearance from t
\hich\af0\dbch\af31505\loch\f0 
he Commissioner of Inland Revenue to enable dividends declared by the Plaintiff to be paid to the Plaintiffs non-resident shareholder. The Plaintiff said in a letter from its accountants, G. Lal & Co. to the Inland Revenue Department (Annexure ss2), that 
\hich\af0\dbch\af31505\loch\f0 n\hich\af0\dbch\af31505\loch\f0 o withholding tax was payable on the dividends.
\par \hich\af0\dbch\af31505\loch\f0 The Commissioner replied on 11th February 1998 (Annexure ss3) seeking confirmation that there would be no shift in revenue. On 30th June 1998 G. Lal & Co. replied enclosing a letter from the Australian Tax Of
\hich\af0\dbch\af31505\loch\f0 fice dated 23re June 1998 confirming that the dividends received by Oldtex Pty Ltd. from the Plaintiff are exempt from tax in Australia (Annexure ss4).
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9253762 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
On 24th July 1998 the Commissioner wrote to G. Lal & Co. informing them that dividend withholding tax wa\hich\af0\dbch\af31505\loch\f0 s payable on the dividends (Annexure ss5). In that letter the Commissioner wrote:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9253762 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
"The letter from the Australian Taxation Office only states that the dividends received by the Australian company from Fiji will be exempt from tax. However it does not stat\hich\af0\dbch\af31505\loch\f0 
e the status of the dividends when it will be finally distributed by Oldtex Pty Limited to the Australian shareholders. In our view the dividends when declared will be subject to tax."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9253762 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 On 4th August 1998 G. Lal & Co. wrote back to the Commissioner disputin
\hich\af0\dbch\af31505\loch\f0 g his decision, and saying that to trace the "shift in revenue" to the eventual distribution of the dividends by the non-resident shareholder company "would be far-}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid688021\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 fetched and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  would not be in conformity with the real intention and spirit of the TFZ Decree.
\hich\af0\dbch\af31505\loch\f0 "
\par \hich\af0\dbch\af31505\loch\f0 On 23rd November 1998, the Commissioner informed G. Lai & Co. that "... tax}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0 learance will only be issued upon payment of the 20 per cent}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0 Dividend Withholding Tax."
\par \hich\af0\dbch\af31505\loch\f0 These are the facts which are not in dispute. The Commissioner for Inland Revenue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0 chose not to file any affidavit in reply, and submissions by counsel were heard on}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0 10' November 1999.
\par \hich\af0\dbch\af31505\loch\f0 Mr P. Knight for the Plaintiff submitted, in essence, that the effect of the words "shift in revenue" referred to in the FTIB letter of October 1988 meant\hich\af0\dbch\af31505\loch\f0 
 that dividend income is not taxable in the hands of the recipient in his country of residence. He submitted that the words "that person" in the proviso to section 11 of the Decree meant the immediate recipient of the dividends, on a strict interpretation
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 of the section. He submitted that if one would require tax exemption from the eventual individual recipient of the dividend, then it make }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid688021\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 nonsense}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  of the purposes of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0 legislation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 , since the exemption would never apply because all eventual recipients are individuals who are liable to tax.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid688021\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Mr.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
 A. Bale for the Defendant submitted that it was necessary to consider the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
protection and concessions granted by the Decree. He said that the \hich\af0\dbch\af31505\loch\f0 Decree }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid688021\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 intended to}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
 give tax concessions to companies, and not to individuals. In this case, he submitted, the ultimate beneficiary was not a tax-exempt company, but was Philip James Bart. He further submitted that under the Double Taxation Agreement betwee
\hich\af0\dbch\af31505\loch\f0 n Australia and Fiji Article 10 provided that dividends paid by a company resident in one State, to residents in the other, may be taxed in the other State. He}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 submitted that Philip James Bart was therefore subject to tax on the dividends}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 payable to him, a\hich\af0\dbch\af31505\loch\f0 
nd that the proviso therefore did not apply. He said that tax was payable somewhere in the law of taxation. In this case, it was payable on the dividends when they were paid to Philip James Bart, and after appropriate adjustment to prevent discriminatory 
\hich\af0\dbch\af31505\loch\f0 d\hich\af0\dbch\af31505\loch\f0 ouble taxation, payable as withholding tax in Fiji.
\par \hich\af0\dbch\af31505\loch\f0 The submissions of counsel were clear and helpful, and the Court was greatly assisted by them.
\par \hich\af0\dbch\af31505\loch\f0 The issue in dispute is a narrow one. Firstly, the words "that person" in the proviso of section 11(d) of the\hich\af0\dbch\af31505\loch\f0 
 Decree mean "immediate recipient" or does it mean "eventual recipient" of dividends payable to non-Fiji residents? Secondly, in interpreting these words, should the court consider their meaning on a strict interpretation, or is the court entitled to cons
\hich\af0\dbch\af31505\loch\f0 i\hich\af0\dbch\af31505\loch\f0 der the effect of taxation law generally in assessing the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 true. Intention}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  of the legislature?}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0 According to the Interpretation Act Cap.7, the word "person" includes a body of persons corporate or }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 incorporates}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 . A principle of statutory interpretation is to}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 a\hich\af0\dbch\af31505\loch\f0 
scertain the intention of the legislature as expressed in the statute, considering it as a whole and in its context. If the words are plain and unambiguous, they apply, as they stand, even if the result does not represent the true intention of Parliament 
\hich\af0\dbch\af31505\loch\f0 (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3735992\charrsid9253762 \hich\af0\dbch\af31505\loch\f0 Commonwealth of Australia -v- Bank of New South Wales}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0  [1950] AC 235 at 307).
\par \hich\af0\dbch\af31505\loch\f0 Where, however, the words are ambiguous, the intention of Parliament must be sought first in the statute itself, then in other legislation and contemporaneous circumstances and in\hich\af0\dbch\af31505\loch\f0 
 the common law before the legislation was passed which the legislation was intended to remedy. (}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid9253762 \hich\af0\dbch\af31505\loch\f0 Halsbury's Laws of England}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  Vol. 44, 4}{\rtlch\fcs1 \af0 \ltrch\fcs0 \super\insrsid9253762\charrsid9253762 \hich\af0\dbch\af31505\loch\f0 th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  B Ed. Para 858). Furthermore the courts must construe statutes on the assumption that that Parliament intended them to\hich\af0\dbch\af31505\loch\f0 
 be construed according to the principles of natural justice and public policy }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3735992\charrsid9253762 \hich\af0\dbch\af31505\loch\f0 (R -v- Chief National Insurance Commissioner ex parte Connor}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  [1981] 1 QB 158). Finally statutes must be construed to give them a sensible meaning which does not defeat the manif\hich\af0\dbch\af31505\loch\f0 
est intentions of the legislature (Hawtrey -v- Beaufront Ltd [1946] KB 280, }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid9253762 \hich\af0\dbch\af31505\loch\f0 Saraswati -v- The Q}{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3735992\charrsid9253762 
\hich\af0\dbch\af31505\loch\f0 ueen}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  C (1990-1991) 172 CLR 1).
\par \hich\af0\dbch\af31505\loch\f0 In respect of tax legislation specifically, the rules of interpretation have developed considerably since the Lord Treasurer repor\hich\af0\dbch\af31505\loch\f0 tedly said in 1679, to the Chief}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9253762 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Justice for Chester and the Welsh Marshes in relation to the interpretation of stamp duty}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 law.
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9253762 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 ".... all disputes will find the most }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid9253762\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 favorable}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  construction for the King that the words and intention of the act will reasonab
\hich\af0\dbch\af31505\loch\f0 ly bear" (Edwards and Pares (eds) "}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid9253762 \hich\af0\dbch\af31505\loch\f0 The English Historical Review}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0  (Longmans, Green & Co. 1941 Vol.LVI).
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9253762 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3735992\charrsid9253762 
\hich\af0\dbch\af31505\loch\f0 Anderson -v- Commissioner of Taxes}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  (Victoria) (1937) 57 CLR 233, Rich E and Dixon JJ in a joint judgment said:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9253762 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 "In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3735992\charrsid9253762 
\hich\af0\dbch\af31505\loch\f0 Brunton -v- Commissioner of Stamp \hich\af0\dbch\af31505\loch\f0 Duties}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
 [1913] AC 747 at 760 Lord Parker of Waddington speaking for the Privy Council, says 'the intention to impose a tax or duty, or to increase a tax or duty already imposed, must be shown by clear and unambiguous language and cannot be inferred from amb
\hich\af0\dbch\af31505\loch\f0 iguous words.' This rule he again }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 emphasized}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0  in }{\rtlch\fcs1 \af0 \ltrch\fcs0 \ul\insrsid3735992\charrsid9253762 \hich\af0\dbch\af31505\loch\f0 Attorney-General -v- Milne}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
 [1914] AC 765 at 781, where he said in the House of Lords: 'The Finance Act is a taxing statute and if the Crown claims a duty there}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 under it must show that such duty is imposed by \hich\af0\dbch\af31505\loch\f0 clear and unambiguous words'."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9253762 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
I note however that section 11(d) of the Tax Free Zone Decree is not a taxing statute, it is a tax-exempting statute. As such in my view, the ordinary principles of statutory interpretation apply.
\par \hich\af0\dbch\af31505\loch\f0 Applying these principles, w\hich\af0\dbch\af31505\loch\f0 
hat therefore is the ordinary meaning of the proviso to section 11(d)? On a reading of the proviso to section 11(d), it is not clear whether the person who must be exempt from tax is the income of the }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid688021\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 immediat}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid688021 \hich\af0\dbch\af31505\loch\f0 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid688021\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  recipient}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  of the dividends (in this case Oldt\hich\af0\dbch\af31505\loch\f0 
ex Pty Ltd) or whether all income of all recipients including the individuals who eventually receive the dividends from Tolric Pty Ltd., must be so exempt.
\par \hich\af0\dbch\af31505\loch\f0 Further, the definition of "shareholder" in the Income Tax Act is a broad one. Section 2 of the Act \hich\af0\dbch\af31505\loch\f0 states:
\par {\listtext\tab}}\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls33\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid9253762 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
" 'shareholder' includes any registered holder or beneficial owner of a unit in a unit trust."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid9253762 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
In the absence of a clear and unambiguous construction of the proviso to section}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid9253762 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
11(d), I now turn to the purpose of the legislature. It is clear from s\hich\af0\dbch\af31505\loch\f0 
ection 7(2) of the Decree that the intention of the legislature was to create a business-friendly environment which would provide incentives for investment in Fiji. Thus the exemption from taxation on withholding }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid7957922\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 dividends}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  is to provide a tax concession.
\par }\pard \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid7957922 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 C
\hich\af0\dbch\af31505\loch\f0 ounsel for the Defendant submits that the court should look at taxation principles}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7957922 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 
\hich\af0\dbch\af31505\loch\f0 generally, and to consider the need to ensure that tax on dividends must be payable somewhere, either in Fiji or in Australia.
\par \hich\af0\dbch\af31505\loch\f0 If his submission is correct, and the dividend\hich\af0\dbch\af31505\loch\f0 
s are inevitably subject to tax in Australia because dividends are always eventually payable to individuals who are not tax-exempt, then the concession provided under section 11(d) of the Decree}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7957922 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 would never be available to any tax-free business in Fiji. Th\hich\af0\dbch\af31505\loch\f0 
is cannot be the intention of the legislature. The section and the proviso must be presumed to have a practical and sensible effect.
\par \hich\af0\dbch\af31505\loch\f0 In order for section 11(d) of the Decree to provide a concession as envisaged by the Tax Free Zone Decree, the company appl\hich\af0\dbch\af31505\loch\f0 
ying for the concession must satisfy the Commissioner for Inland Revenue that the immediate non-resident recipient of the dividends is exempt from tax.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7957922 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 Although the Double Taxation Treaty between Australia and Fiji certainly was intended to prevent double-\hich\af0\dbch\af31505\loch\f0 
taxation, I do not read it as intending to usurp the purpose of tax concessions and exemptions under the Tax Free Zone Decree.
\par \hich\af0\dbch\af31505\loch\f0 As such, I find that on a construction of section 11(d) and of the proviso to section 11(d) of the Tax-Free Zone Decree, the Plai\hich\af0\dbch\af31505\loch\f0 
ntiff is exempt from paying withholding tax in Fiji on dividends payable to a tax exempt "person" in Australia, namely Oldtex Pty Limited. The Defendant is to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid688021\charrsid3735992 \hich\af0\dbch\af31505\loch\f0 
pay. the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3735992\charrsid3735992 \hich\af0\dbch\af31505\loch\f0  Plaintiffs costs of the proceedings, to be taxed if not agreed.
\par }\pard\plain \ltrpar\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid3735992 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 {
\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid3735992\charrsid7957922 \hich\af0\dbch\af31505\loch\f0  (Judgment for the Plain\hich\af0\dbch\af31505\loch\f0 tiff)
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