{\rtf1\adeflang1025\ansi\ansicpg1252\uc1\adeff0\deff0\stshfdbch31505\stshfloch31506\stshfhich31506\stshfbi0\deflang1033\deflangfe1033\themelang2057\themelangfe0\themelangcs0{\fonttbl{\f0\fbidi \froman\fcharset0\fprq2{\*\panose 02020603050405020304}Times New Roman{\*\falt Times New Roman};}
{\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};}{\f10\fbidi \fnil\fcharset2\fprq2{\*\panose 05000000000000000000}Wingdings{\*\falt Wingdings};}
{\f37\fbidi \fswiss\fcharset0\fprq2{\*\panose 020f0502020204030204}Calibri{\*\falt Calibri};}{\f41\fbidi \froman\fcharset0\fprq2{\*\panose 02040503050406030204}Cambria;}
{\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 \fswiss\fcharset0\fprq2{\*\panose 020f0302020204030204}Calibri Light;}{\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};}
{\f311\fbidi \froman\fcharset238\fprq2 Times New Roman CE{\*\falt Times New Roman};}{\f312\fbidi \froman\fcharset204\fprq2 Times New Roman Cyr{\*\falt Times New Roman};}
{\f314\fbidi \froman\fcharset161\fprq2 Times New Roman Greek{\*\falt Times New Roman};}{\f315\fbidi \froman\fcharset162\fprq2 Times New Roman Tur{\*\falt Times New Roman};}
{\f316\fbidi \froman\fcharset177\fprq2 Times New Roman (Hebrew){\*\falt Times New Roman};}{\f317\fbidi \froman\fcharset178\fprq2 Times New Roman (Arabic){\*\falt Times New Roman};}
{\f318\fbidi \froman\fcharset186\fprq2 Times New Roman Baltic{\*\falt Times New Roman};}{\f319\fbidi \froman\fcharset163\fprq2 Times New Roman (Vietnamese){\*\falt Times New Roman};}
{\f331\fbidi \fmodern\fcharset238\fprq1 Courier New CE{\*\falt Courier New};}{\f332\fbidi \fmodern\fcharset204\fprq1 Courier New Cyr{\*\falt Courier New};}{\f334\fbidi \fmodern\fcharset161\fprq1 Courier New Greek{\*\falt Courier New};}
{\f335\fbidi \fmodern\fcharset162\fprq1 Courier New Tur{\*\falt Courier New};}{\f336\fbidi \fmodern\fcharset177\fprq1 Courier New (Hebrew){\*\falt Courier New};}{\f337\fbidi \fmodern\fcharset178\fprq1 Courier New (Arabic){\*\falt Courier New};}
{\f338\fbidi \fmodern\fcharset186\fprq1 Courier New Baltic{\*\falt Courier New};}{\f339\fbidi \fmodern\fcharset163\fprq1 Courier New (Vietnamese){\*\falt Courier New};}{\f681\fbidi \fswiss\fcharset238\fprq2 Calibri CE{\*\falt Calibri};}
{\f682\fbidi \fswiss\fcharset204\fprq2 Calibri Cyr{\*\falt Calibri};}{\f684\fbidi \fswiss\fcharset161\fprq2 Calibri Greek{\*\falt Calibri};}{\f685\fbidi \fswiss\fcharset162\fprq2 Calibri Tur{\*\falt Calibri};}
{\f688\fbidi \fswiss\fcharset186\fprq2 Calibri Baltic{\*\falt Calibri};}{\f689\fbidi \fswiss\fcharset163\fprq2 Calibri (Vietnamese){\*\falt Calibri};}{\f721\fbidi \froman\fcharset238\fprq2 Cambria CE;}{\f722\fbidi \froman\fcharset204\fprq2 Cambria Cyr;}
{\f724\fbidi \froman\fcharset161\fprq2 Cambria Greek;}{\f725\fbidi \froman\fcharset162\fprq2 Cambria Tur;}{\f728\fbidi \froman\fcharset186\fprq2 Cambria Baltic;}{\f729\fbidi \froman\fcharset163\fprq2 Cambria (Vietnamese);}
{\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 \fswiss\fcharset238\fprq2 Calibri Light CE;}{\fhimajor\f31529\fbidi \fswiss\fcharset204\fprq2 Calibri Light Cyr;}{\fhimajor\f31531\fbidi \fswiss\fcharset161\fprq2 Calibri Light Greek;}
{\fhimajor\f31532\fbidi \fswiss\fcharset162\fprq2 Calibri Light Tur;}{\fhimajor\f31535\fbidi \fswiss\fcharset186\fprq2 Calibri Light Baltic;}{\fhimajor\f31536\fbidi \fswiss\fcharset163\fprq2 Calibri Light (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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\red128\green0\blue0;\red128\green128\blue0;\red128\green128\blue128;\red192\green192\blue192;\red79\green129\blue189;}{\*\defchp \fs22\loch\af31506\hich\af31506\dbch\af31505 }{\*\defpap \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 }\noqfpromote {\stylesheet{\ql \li0\ri0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \snext0 \spriority0 \styrsid4399629 Normal;}{
\s1\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs28\alang1025 \ltrch\fcs0 
\b\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext20 \slink15 \sunhideused \sqformat \spriority9 \styrsid4399629 heading 1;}{
\s2\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs26\alang1025 \ltrch\fcs0 
\b\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon1 \snext20 \slink16 \sunhideused \sqformat \spriority9 \styrsid4399629 heading 2;}{
\s3\ql \li0\ri0\sb240\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\af0\afs26\alang1025 \ltrch\fcs0 
\b\i\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon2 \snext20 \slink17 \sunhideused \sqformat \spriority9 \styrsid4399629 heading 3;}{
\s4\ql \li0\ri0\sb120\sa120\keep\keepn\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel3\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \ab\ai\af0\afs24\alang1025 \ltrch\fcs0 
\b\i\fs24\cf17\lang3081\langfe1033\loch\f37\hich\af37\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon0 \snext0 \slink18 \ssemihidden \sunhideused \spriority9 \styrsid4399629 heading 4;}{\*\cs10 \additive \sunhideused \spriority1 \styrsid4399629 
Default Paragraph Font;}{\*\ts11\tsrowd\trftsWidthB3\trpaddl108\trpaddr108\trpaddfl3\trpaddft3\trpaddfb3\trpaddfr3\tblind0\tblindtype3\tsvertalt\tsbrdrt\tsbrdrl\tsbrdrb\tsbrdrr\tsbrdrdgl\tsbrdrdgr\tsbrdrh\tsbrdrv \ql \li0\ri0\sa160\sl259\slmult1
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs22\alang1025 \ltrch\fcs0 \fs22\lang1033\langfe1033\loch\f31506\hich\af31506\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext11 \ssemihidden \sunhideused 
Normal Table;}{\*\cs15 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\f0\fs28\lang1033\langfe1033\langnp1033\langfenp1033 \sbasedon10 \slink1 \slocked \spriority9 \styrsid4399629 Heading 1 Char;}{\*\cs16 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 
\b\f0\fs26\lang3081\langfe1033\langnp3081\langfenp1033 \sbasedon10 \slink2 \slocked \spriority9 \styrsid4399629 Heading 2 Char;}{\*\cs17 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\f0\fs26\lang3081\langfe1033\langnp3081\langfenp1033 
\sbasedon10 \slink3 \slocked \spriority9 \styrsid4399629 Heading 3 Char;}{\*\cs18 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \b\i\f37\fs24\cf17\lang3081\langfe1033\langnp3081\langfenp1033 \sbasedon10 \slink4 \slocked \ssemihidden \spriority9 \styrsid4399629 
Heading 4 Char;}{\s19\qj \fi-601\li2041\ri0\sb240\sa240\widctlpar\jclisttab\tx1440\wrapdefault\aspalpha\aspnum\faauto\ls15\outlinelevel0\adjustright\rin0\lin2041\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \snext19 \sqformat \spriority0 \styrsid4399629 Num List 1;}{
\s20\qj \fi-720\li720\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls13\outlinelevel0\adjustright\rin0\lin720\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \snext20 \sqformat \spriority0 \styrsid4399629 Paragraph - Numbered;}{
\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 
\snext21 \sqformat \spriority0 \styrsid4399629 Indent1;}{\s22\qj \fi-720\li2761\ri0\sb240\sa240\widctlpar\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls15\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon19 \snext22 \sqformat \spriority0 \styrsid4399629 Num List 2;}{
\s23\qj \fi-720\li3481\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls15\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon22 \snext23 \sqformat \spriority0 \styrsid4399629 Num List 3;}{
\s24\ql \li720\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin720\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon0 \snext24 \ssemihidden \sqformat \spriority0 \styrsid4399629 Quote 1;}{\s25\ql \li1440\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon24 \snext25 \ssemihidden \sqformat \spriority0 \styrsid4399629 Quote 2;}{
\s26\ql \li2160\ri0\sb120\sa120\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin2160\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 
\sbasedon25 \snext26 \ssemihidden \sqformat \spriority0 \styrsid4399629 Quote 3;}{\s27\qj \fi-720\li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\ls5\outlinelevel0\adjustright\rin0\lin1440\itap0 \rtlch\fcs1 \af0\afs24\alang1025 
\ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon19 \snext27 \sqformat \spriority34 \styrsid4399629 List Paragraph;}{\s28\ql \li0\ri0\sl-360\slmult0
\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon0 \snext28 \slink29 \styrsid4399629 
Body Text;}{\*\cs29 \additive \rtlch\fcs1 \af0 \ltrch\fcs0 \f0\fs20\lang1033\langfe1033\langnp1033\langfenp1033 \sbasedon10 \slink28 \slocked \styrsid4399629 Body Text Char;}{
\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin2160\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 \fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 
\sbasedon21 \snext30 \sqformat \spriority0 \styrsid4399629 Indent2;}{\s31\qj \li2880\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel2\adjustright\rin0\lin2880\itap0 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 \sbasedon30 \snext31 \sqformat \spriority0 \styrsid4399629 Indent3;}{\s32\qj \fi-601\li2761\ri0\sb240\sa240\widctlpar
\jclisttab\tx2160\wrapdefault\aspalpha\aspnum\faauto\ls17\ilvl1\outlinelevel1\adjustright\rin0\lin2761\itap0\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang3081\langfe1033\loch\f0\hich\af0\dbch\af31505\cgrid\langnp3081\langfenp1033 \sbasedon36 \snext32 \styrsid4399629 List Bullet 2;}{\s33\qj \fi-1321\li3481\ri0\sb240\sa240\widctlpar
\jclisttab\tx2880\wrapdefault\aspalpha\aspnum\faauto\ls17\ilvl2\outlinelevel2\adjustright\rin0\lin3481\itap0\contextualspace \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 
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\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 MARINE MANAGEMENT LIMITED
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\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 The appellant in this appeal is the Deputy Commissioner of }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid8217358 \hich\af0\dbch\af31505\loch\f0 Inland Revenue. He is authorise}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 d}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217358 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 by section 3 subsection (3) o\hich\af0\dbch\af31505\loch\f0 
f the Income Tax Act, subject to any express directive by the Commissioner to the contrary, to exercise the powers of the Commissioner. The Deputy Commissioner being dissatisfied with the decision of the Court of Review has referred this matter to this Co
\hich\af0\dbch\af31505\loch\f0 u\hich\af0\dbch\af31505\loch\f0 rt.
\par \hich\af0\dbch\af31505\loch\f0 There are four reasons given by the Deputy Com}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8217358 \hich\af0\dbch\af31505\loch\f0 m}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
issioner for his dissatisfaction which I will be referring to later in this judgment.
\par \hich\af0\dbch\af31505\loch\f0 It is not in dispute that the relevant provisions of the Income Tax Act Cap.201 which the Court of Review had to consid\hich\af0\dbch\af31505\loch\f0 er are three subsections of Section 19 of the Ac}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid6769680 \hich\af0\dbch\af31505\loch\f0 t which refer to items which are}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  not deductible from a tax payer}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s total income.
\par }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid6769680 \hich\af0\dbch\af31505\loch\f0 The provisions are as follows:}{\rtlch\fcs1 \ab\af0\afs38 \ltrch\fcs0 \insrsid4399629\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6769680 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6769680 \hich\af0\dbch\af31505\loch\f0 "19}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 . In determining total income, no deductions}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6769680 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
shall be allowed in respect of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6769680 \loch\af0\dbch\af31505\hich\f0 \'85\'85\'85..}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par \hich\af0\dbch\af31505\loch\f0 (b) any dis\hich\af0\dbch\af31505\loch\f0 bursement or expense not being money wholly and exclusively laid out or expended for the purpose of the trade, business, profession, employment or vocation of the taxpayer;}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3482548 \loch\af0\dbch\af31505\hich\f0 \'85\'85\'85\'85\'85\'85.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3482548\charrsid4399629 
\par }\pard \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid3482548 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3482548\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 (f) any expense incurred in respect of \_
\par }\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid3482548 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3482548 \hich\af0\dbch\af31505\loch\f0 (i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 
) any amount received, receivable or accrued which is not included in total income or, if so included, is exempted under section 16 or 17 of this Act, or is not included in chargeable income under any of the provisions of this Act;
\par \hich\af0\dbch\af31505\loch\f0 (ii) any investment or p\hich\af0\dbch\af31505\loch\f0 
roperty the income arising from which will not be included in total income or, if so included, will be exempted under section 16 or 17 of this Act, or will not be included in chargeable income under any of the provisions of this Act;}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4785923 
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3482548 \loch\af0\dbch\af31505\hich\f0 \'85\'85\'85\'85\'85\'85\'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3482548\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid3482548 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
(h) interest, other than interest actually incurred in the production of income or interest in respect of a loan obtained by a taxpayer to purchase his own residence: Provided that in the case of interest in respect of a loan obtained by a taxpayer to pur
\hich\af0\dbch\af31505\loch\f0 c\hich\af0\dbch\af31505\loch\f0 hase his own resid}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16396903 \hich\af0\dbch\af31505\loch\f0 ence -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid16396903 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16396903 \hich\af0\dbch\af31505\loch\f0 (i) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 he maintains only one residence;
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16396903 \hich\af0\dbch\af31505\loch\f0 (ii) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 any deduction shall not exceed two hundred dollars per annum; and
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16396903 \hich\af0\dbch\af31505\loch\f0 (iii) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
such deduction shall not continue on a change of residence except on enforced change."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16396903 \hich\af0\dbch\af31505\loch\f0 Th}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 e last subsection (h) was de\hich\af0\dbch\af31505\loch\f0 leted from the }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16396903 \hich\af0\dbch\af31505\loch\f0 Act by Act }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 21 of 1980 with effect from the 1st January }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16396903 \hich\af0\dbch\af31505\loch\f0 1980. The }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 appeal before the Court of Review was in }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16396903 \hich\af0\dbch\af31505\loch\f0 connection }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 with the assessment of the respondent}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16396903 \hich\af0\dbch\af31505\loch\f0 income the year ended 31st May, 1980.}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 
\par \hich\af0\dbch\af31505\loch\f0 There is no dispute in this appeal about the f\hich\af0\dbch\af31505\loch\f0 acts found by the Court of Review and I can do no better than repeat its clear recital of those facts. The Court said in its judgment}{\rtlch\fcs1 
\af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid4614680 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0 " }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 Blue Lagoon Cruises Ltd. is a company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
operating out of Lautoka and conducts tours}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 throughout the Yasawa Islands off Wes
\hich\af0\dbch\af31505\loch\f0 tern}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Viti Levu. It is a public company, but}{
\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 53.3% of its shares are held by a company}{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 called Fairmile Enterprises Ltd. (which I}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 shall hereafter refer to as "Fairmile").}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 That was a company wholly owned by Claude}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Ivan Millar who had founded Blue Lagoon}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0 
 }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Cruis\hich\af0\dbch\af31505\loch\f0 es Ltd. (which I shall call "Blue}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  
}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Lagoon") and his family, who thus controlled}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Blue Lagoon. In 1978 Millar wanted to}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 retire and David Neale Wilson and Stanley}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Harold Quigg became interested in buying}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 his interest in Blue Lagoon. Wilson was a}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 tour and marke\hich\af0\dbch\af31505\loch\f0 ting agent and was interested}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 in two companies already operating in Fiji,}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid11947855 \hich\af0\dbch\af31505\loch\f0 New Zealand Pacific M}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 arketing Ltd. and Tapa}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Tours Ltd., and Quigg was an engineer, at}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 that time managing Air Pacific Ltd. on}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  
}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 secondment from Qantas, but about to leave}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Air Pacific an\hich\af0\dbch\af31505\loch\f0 d return to Qantas. The two}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 of them negotiated with Millar and eventually}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 they agreed to buy Fairmile for $800,000,}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 which would thus give them control of Blue}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Lagoon. To enable them to finance this}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 arrangement, they formed a company called}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 Marine Management Ltd. with a capital of}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 $500,000 in $1 shares, of which 210,000 were}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 issued, one each to Wilson and Quigg, 125,999}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 to New Zealand Pacific Marketing Ltd. in which}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 Wilson held all but one of the issued shares,}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 and $3,999 to a concern called \hich\af0\dbch\af31505\loch\f0 Cantabrian}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Trust which was controlled by Quigg. They}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 arranged for Marine Management Ltd. to borrow}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 $600,000 from the Bank of New South Wales,}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 which sum together with $200,000 put up by}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 the shareholders of Marine Management Ltd.}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 enabled that company to comp\hich\af0\dbch\af31505\loch\f0 lete the purchase}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 of Fairmile. It should perhaps be said that}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4614680 \hich\af0\dbch\af31505\loch\f0 bo}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 th Wilson and Quigg realised that the}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 talents of both of them would be fully }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0 
utilized }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 for some time in the management of Blue Lagoon,}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0\afs25 \ltrch\fcs0 \insrsid4614680 \hich\af0\dbch\af31505\loch\f0 an}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 d they intended that Blue Lagoon should pay}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4474517 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 a substantia\hich\af0\dbch\af31505\loch\f0 l management fee to Marine}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid1577944 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid8804476 \hich\af0\dbch\af31505\loch\f0 M}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 ana}{\rtlch\fcs1 
\af0\afs25 \ltrch\fcs0 \insrsid8804476 \hich\af0\dbch\af31505\loch\f0 ge}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 ment Ltd. Accordingly when, with the}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid1577944 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 acqui}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid8804476 \hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 
\af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 ition of Fairmile, }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid8804476 \hich\af0\dbch\af31505\loch\f0 Wilson}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  and Quigg}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid1577944 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 came into a position wh}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid1577944 \hich\af0\dbch\af31505\loch\f0 e}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
re they became directors}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid1577944 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 of Blue Lagoon, and the former chairman, one}{
\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid1577944 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 of the first actions of the directors was to}{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid1577944 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid8804476 \hich\af0\dbch\af31505\loch\f0 enga}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 g}{
\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid8804476 \hich\af0\dbch\af31505\loch\f0 e}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  Marine Mana}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid8804476 
\hich\af0\dbch\af31505\loch\f0 gemen}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 t Ltd. to manage Blue}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4614680 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Lagoon and to pay that company a fee of 7}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8804476 \hich\af0\dbch\af31505\loch\f0 \hich\f0  \'bd\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 % of the gross receipts of Blue Lagoon, with a ceiling of $130,000. That sum has now been paid for two years, although for the first year, since Blue Lagoon}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s financial yea\hich\af0\dbch\af31505\loch\f0 
r goes from 1st June to 31st May, and the management fee became payable only fr}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8804476 \hich\af0\dbch\af31505\loch\f0 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
m 9th August 1978, only that proportion from 9th August to 31st May, 1979 was paid.
\par }\pard \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid8546151 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
When Marine Management Ltd. caused its accounts to be prepared, it showed among its expenses\hich\af0\dbch\af31505\loch\f0  a sum of $57,778 which had been paid as interest to the Bank of New South Wales in respect of the loan of $600,000, to which }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \hich\af0\dbch\af31505\loch\f0 I }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 have previously r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 
\hich\af0\dbch\af31505\loch\f0 eferred. The Commissioner of Inla}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 nd Revenue disallowed the deduction.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Marine Management Ltd. objected, and the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Commissioner disallowed the objection. Marine}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Management Ltd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \loch\af0\dbch\af31505\hich\f0 \'85\'85\'85\loch\f0 
 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 thereupon appealed to this Court.
\par \hich\af0\dbch\af31505\loch\f0 The appellant}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \hich\af0\dbch\af31505\loch\f0 s argument, put succintly, is tha}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 t it raised a loan from the Bank to buy Fairmile, and thus get control of Blue Lagoon, and its intention in co\hich\af0\dbch\af31505\loch\f0 ntrolling B}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \hich\af0\dbch\af31505\loch\f0 lue Lagoon was to obtain for it}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 
\hich\af0\dbch\af31505\loch\f0 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 lf a management fee. It did so, and should therefo}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \hich\af0\dbch\af31505\loch\f0 r
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 e be entitled to set off against its income - the management fee - the in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \hich\af0\dbch\af31505\loch\f0 
terest which it has to pay the B}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 ank for the loan through which it became entitled to get\hich\af0\dbch\af31505\loch\f0 
 the management fee. In other words, the interest is an expense incurred in producing the income."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
The Court considered section 19(f) of the Act and was of the view that the interest paid by the Company was apportionable and came to the conclusion that one\hich\af0\dbch\af31505\loch\f0 
 half of the interest should be regarded as an expense incurred in respect of the Blue Lagoon shares. The Court allowed the appeal to the extent of one half of the interest being of the view that that proportion was a permissible deduction.
\par \hich\af0\dbch\af31505\loch\f0 Although the Co\hich\af0\dbch\af31505\loch\f0 urt of Review did not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 specifically state that half the interest was allowed as a de}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \hich\af0\dbch\af31505\loch\f0 du}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 ction as being an expense incurred in respect o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8546151 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
 the management fee, it is apparent that it was of that view.
\par \hich\af0\dbch\af31505\loch\f0 Under section 17(37) of the Act any dividend from a company i\hich\af0\dbch\af31505\loch\f0 
ncorporated in Fiji received by or accrued to a resident company is exempt from basic and normal tax. The dividends passed from Blue Lagoon to Fairmile and from Fairmile to the respondent company. No attempt has been made to tax this income in the hands o
\hich\af0\dbch\af31505\loch\f0 f\hich\af0\dbch\af31505\loch\f0  the respondent company.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 \hich\af0\dbch\af31505\loch\f0 M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
r. Scott in opening his argument for the appellant, pointed out that there has been no cross appeal by the company and the Court of Review}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s allowance of one half of the interest as a deductible item cannot be varied if in fact th\hich\af0\dbch\af31505\loch\f0 e Court should have allowed the total amou}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid10312246 \hich\af0\dbch\af31505\loch\f0 nt of interest as a deduction. M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
r. Scott contends the interest is not deductible at all and is not in any event apportionable in the circumstances.
\par \hich\af0\dbch\af31505\loch\f0 There are certain relevant findings and comments in the Court of R\hich\af0\dbch\af31505\loch\f0 eview}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s Judgment which I consider require to be stated before I consider the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 issues involved.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 The extracts indicate how the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
Court arrived at its decision.
\par \hich\af0\dbch\af31505\loch\f0 At page 27 of the Record the Court on }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 \hich\af0\dbch\af31505\loch\f0 considering the credibility of M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 r. Wilson said}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid10312246 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 "I have, howeve\hich\af0\dbch\af31505\loch\f0 
r, no reason to doubt anything in his evidence }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 -}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  so far as}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 
\hich\af0\dbch\af31505\loch\f0  it g}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 oes, save that I do not accept t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 \hich\af0\dbch\af31505\loch\f0 ha}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 t his principal interest in Blue Lagoon was the management fee. His}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 concern with Blue Lagoon was the income."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 At page 28 the Court stated}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid16071444 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 \hich\af0\dbch\af31505\loch\f0 "In this case, there\hich\af0\dbch\af31505\loch\f0 
 are two main items of income, first the dividend income which the taxpayer received as the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 holder of a 53.3}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 
\hich\af0\dbch\af31505\loch\f0 %}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  interest in Blue}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Lagoon and secondly the management fee,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10312246 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 and the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5444244 \hich\af0\dbch\af31505\loch\f0 re}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 is one main item of deduction,}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5444244 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 namely the interest }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid5444244 \loch\af0\dbch\af31505\hich\f0 \'85\'85\loch\f0 ."}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 At page 30 the Court in\hich\af0\dbch\af31505\loch\f0 
 comparing the Fiji and Australian legislation said}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid16071444 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 "It will be seen that in Fiji interest}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16071444 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 has to be actually incurred in the production of income whereas the}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid16071444 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Australian section allows to be deducted all losses and outgoings to the extent to which they ar
\hich\af0\dbch\af31505\loch\f0 e incurred in gaining or producing the assessable income."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Also on the same page the Court stated}{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid16071444 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 "I have no doubt that here the interest is payable on capita
\hich\af0\dbch\af31505\loch\f0 l sums which themselves are employed in the production of income, and the Australian cases treat interest payable on capital utilised in the production of income as an outgoing incurred in gaining income and thus}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16071444 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 deductible }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16071444 
\loch\af0\dbch\af31505\hich\f0 \'85\'85}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 . }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16071444 \hich\af0\dbch\af31505\loch\f0 "}{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 The last quotation from the Court}{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s judgment which I desire to quote is at page 31}{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid16071444 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
"Now, here, the expenditure of interest is related to the production of two matters of income, the management fee and the dividends, in the sense that if there had been no \hich\af0\dbch\af31505\loch\f0 
loan and consequently no expenditure for interest there would have been no management fee and no dividends. In my view the expense, viz. the expenditure for interest was partly incurred in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16071444 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 relation either to an amount received, or to income from property e\hich\af0\dbch\af31505\loch\f0 
ither of which, will be exempted under section 17(37) of the Act and hence not deductible."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
The Court went on to conclude its judgment after the last quotation and apportioned the interest and allowed the appeal as to half the interest.
\par \hich\af0\dbch\af31505\loch\f0 Mr. Scott with his \hich\af0\dbch\af31505\loch\f0 usual industry has produced a number of authorities and has greatly assisted the Court by furnishing photocopies of judgments of most of the authorities he relies on.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 I will deal seriatum with the four reasons for dissatisfaction which I will treat as grou\hich\af0\dbch\af31505\loch\f0 nds of appeal. The first ground is}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13969475 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 "1. The Court of Review erred in law}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid13969475 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 in holding that the taxpayer company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13969475 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 deduction claim was not barred in}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13969475 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 its entirety by Section 19(b) of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13969475 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
the Income Tax Act."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 There was no finding as to nature of the business of the
\hich\af0\dbch\af31505\loch\f0  respondent company. On the facts all it did was to borrow a large sum of money to acquire }{\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 a }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 capital asset i.e. shares in Fairmile which company derived income from dividends paid to it by Blue Lagoon. The only active business the Company appears to have d
\hich\af0\dbch\af31505\loch\f0 one was to provide management for Blue Lagoon at a fee not exceeding $130,000 per annum.
\par \hich\af0\dbch\af31505\loch\f0 The payment of interest on the moneys borrowed could be considered as an expense solely for the loan raised to purchase a capital asset from which income accrued. It c\hich\af0\dbch\af31505\loch\f0 
ould also be considered as being paid for two purposes, firstly for acquisition of the Fairmile shares and secondly to obtain control of Blue Lagoon so that it was in a position to obtain a management fee for itself from that company.
\par \hich\af0\dbch\af31505\loch\f0 A difficulty that ari\hich\af0\dbch\af31505\loch\f0 
ses in this appeal is that Australian tax law differs from the English law and also Fiji law and this has to be borne in mind when considering Australian and English authorities. So far as the Fiji section 19(b) is concerned}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid8994192 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 section 23(g) of the South Afri\hich\af0\dbch\af31505\loch\f0 can Income Tax Act is very similar. It provides}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid8994192 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
"23. No deductions shall in any case be made in respect of the following matters, namely
\par }\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid8994192 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\ai\af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 (g) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 any moneys claimed as a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8994192 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
deduction from income derived from trade, which are not}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid8994192 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
wholly or exclusively laid out or \hich\af0\dbch\af31505\loch\f0 expended for the purposes of trade."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
Section 51(1) of the Australian Income Tax Assessment Act deals with allowable deductions and is as follows}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid10107240 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 "Losses and outgoings \hich\f0 \emdash \loch\f0  (1) All}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid10107240 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Losses and outgoings to the extent to which they are incurred in}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10107240 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 gaining or pr\hich\af0\dbch\af31505\loch\f0 
oducing the assessable income, or are necessarily incurred in carrying on a business for the purpose of gaining or producing such income, shall be allowable deductions except to the extent to which they are losses or outgoings of capital, or of a capital,
\hich\af0\dbch\af31505\loch\f0  \hich\af0\dbch\af31505\loch\f0 private or domestic nature, or are incurred in relation to the gaining or production of exempt income."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 Section 37 of the U.K. Income Tax Act}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid10107240 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 1952 is also similar to the Fiji provision and covers non deductible items. It reads}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid10107240 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 "No }{\rtlch\fcs1 \af0\afs17 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 sum }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10107240 \hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 hall be deducted in
\hich\af0\dbch\af31505\loch\f0  respect of
\par }\pard\plain \ltrpar\s30\qj \li2160\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel1\adjustright\rin0\lin2160\itap0\pararsid10107240 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
(a) disbursements or expenses, not being money wholly or exclusively laid out or expended for the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10107240 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 purposes of the trade}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10107240 \loch\af0\dbch\af31505\hich\f0 \'85\loch\f0 .. "}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
The U.K. and Fiji provisions make no reference to capital expenditure or to revenue producing expenditure.
\par \hich\af0\dbch\af31505\loch\f0 This point \hich\af0\dbch\af31505\loch\f0 was considered by Williams J. in Civil Appeal 9 of 1974. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid4785923\charrsid8257957 \hich\af0\dbch\af31505\loch\f0 The Commissioner of Inland
}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid4399629\charrsid8257957 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid10107240\charrsid8257957 \hich\af0\dbch\af31505\loch\f0 Revenue v. M}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\i\ul\insrsid4785923\charrsid8257957 \hich\af0\dbch\af31505\loch\f0 oti}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid10107240\charrsid8257957 \hich\af0\dbch\af31505\loch\f0 bh}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid4785923\charrsid8257957 
\hich\af0\dbch\af31505\loch\f0 ai & Co. Ltd}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid4785923\charrsid10107240 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid286919 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
"The U.K. and Fiji Acts make no reference to capital expenditure or to revenue producing expenditure, but the number of decisions \hich\af0\dbch\af31505\loch\f0 touching upon section }{\rtlch\fcs1 \af0\afs30 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 37 }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
of the U.K. Act which refer to capital expenditure and revenue expenditure are too numerous to mention. In deciding whether an item of expenditure is}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid286919 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 deductible from income the Courts have frequently considered whether or not it wa\hich\af0\dbch\af31505\loch\f0 s a capital expenditure."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 I am not in this appeal concerned with a claim}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid11483884 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 to deduct capita}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7733676 \hich\af0\dbch\af31505\loch\f0 
l expenditure but with a claim to }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 deduct interest paid on a loan utilised to obtain a capital asset which produced income.
\par \hich\af0\dbch\af31505\loch\f0 The Australian provision specifically}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7733676 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 exclud
\hich\af0\dbch\af31505\loch\f0 es outgoings of a capital, private or domestic nature but unlike the Fiji provision (i.e. section 19(b)) it permits of apportionment of outgoings.
\par \hich\af0\dbch\af31505\loch\f0 The previous Australian law was in some respects similar to the present Fiji provision. In }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid4785923\charrsid8257957 \hich\af0\dbch\af31505\loch\f0 Lee v. Commissione
\hich\af0\dbch\af31505\loch\f0 r of Taxation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  (NSW}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7733676 \hich\af0\dbch\af31505\loch\f0 )}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
 ATD Vol. 3 78 interest paid on borrowed money secured by mortgages over 2 properties one of which was used as a residence was held not to be deductible. It was held that it was not money "wholly and}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid7733676 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 exclusively laid out for the producti\hich\af0\dbch\af31505\loch\f0 on of the assessable income".
\par \hich\af0\dbch\af31505\loch\f0 The facts in the instant case indicate that the respondent company borrowed money to purchase the shares in Fairmile resulting in it obtaining control of Blue lagoon. The Court of Review accepted that obtaining}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid997708 \hich\af0\dbch\af31505\loch\f0  the management \hich\af0\dbch\af31505\loch\f0 fee was one of M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 r. Wilson}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
s objectives. The purchase resulted in the company deriving non assessable income from Fairmile as a result of that company receiving non taxable income from Blue Lagoon.
\par \hich\af0\dbch\af31505\loch\f0 One of the reasons for p}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid997708 \hich\af0\dbch\af31505\loch\f0 urchasing the shares in Fairmile}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0  wa\hich\af0\dbch\af31505\loch\f0 s for the company to obtain control of Blue Lagoon and through such control to later procure for itself a management fee.
\par \hich\af0\dbch\af31505\loch\f0 Section 19(b) is concerned with "money wholly and exclusively laid out or expended for the purpose of}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid997708 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid997708 \hich\af0\dbch\af31505\loch\f0 \hich\f0  \'85\'85\'85}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629 \hich\af0\dbch\af31505\loch\f0  }{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 business}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid997708 
\loch\af0\dbch\af31505\hich\f0 \'85.}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 ..... of the \hich\af0\dbch\af31505\loch\f0 taxpayer".
\par }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid6775860 \hich\af0\dbch\af31505\loch\f0 I do not think there ca}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
n be any doubt on the facts that the expenditure or the loan moneys involving payment of interest was solely and exclusively in connection with the company}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
'}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s business.
\par \hich\af0\dbch\af31505\loch\f0 There is not in this instance as in Lee}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 s care, an expense incurred on both income and non }{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 i}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 ncome bearing assets. Nor in my view was the expenditure for two .sep}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 rate purposes, one business and the other non business, as in the South African cases Mr. Scott relies on. The expenditure was for two\hich\af0\dbch\af31505\loch\f0 
 or more purposes connected with the company}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
s business.
\par \hich\af0\dbch\af31505\loch\f0 I hold the view that section 19(b) does not have any application in this case and if the Court of Review meant this when it said the company was entitled to succeed on section 19(b) I agree with the 
\hich\af0\dbch\af31505\loch\f0 Court. The first ground of appeal fails.
\par \hich\af0\dbch\af31505\loch\f0 The second and fourth grounds of appeal can be considered together. They are a}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid10517192 \hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  follows}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid10517192 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 "2. The Court of Review erred in law in holding that the taxpayer company}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s deduction claim was not barred in its entirety by 
\hich\af0\dbch\af31505\loch\f0 section 19(f)(ii) of }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10517192 \hich\af0\dbch\af31505\loch\f0 t}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 he Income Tax Act;
\par \hich\af0\dbch\af31505\loch\f0 4. The Court of Review erred in law in h}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10517192 \hich\af0\dbch\af31505\loch\f0 o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 ldi}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10517192 \hich\af0\dbch\af31505\loch\f0 ng}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
 that apportionment was (i) legally permissible and (ii) factually justifiable, in the taxpayer}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 s appeal."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 I}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid10517192 
\hich\af0\dbch\af31505\loch\f0 t is when the Court of Review cam}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 e to consider section 19(f) that it erred in my vie}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid10517192 \hich\af0\dbch\af31505\loch\f0 w. The Court was of the view tha}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 t the interest related to the production o}{\rtlch\fcs1 \af0\afs25 
\ltrch\fcs0 \insrsid13895833 \hich\af0\dbch\af31505\loch\f0 f}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  two matters of income "in the sense th}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid13895833 
\hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 t if there had been no loan and consequently}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid13895833 
\hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 no expenditure for interest there wou}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13895833 \hich\af0\dbch\af31505\loch\f0 ld have 
\hich\af0\dbch\af31505\loch\f0 been no management fee an}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 d no dividends"}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13895833 .}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 
\par \hich\af0\dbch\af31505\loch\f0 That statement may be factual but the Court appears to have overlooked or not considered the fact it had earlier noted in its judgment that in the Fiji legislation "interest has to be actually incurred in the produ
\hich\af0\dbch\af31505\loch\f0 ction of income".
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13895833 \hich\af0\dbch\af31505\loch\f0 So far as }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
the management fee was concerned the expense of the interest incurred in my view played no direct or relevant part in earning the management fee. The fee was earned solely as a result of the efforts of the company in the course 
\hich\af0\dbch\af31505\loch\f0 of its business. The production of the f}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3305777 \hich\af0\dbch\af31505\loch\f0 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
e incurred involved no expenditure of interest.
\par }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3305777 \hich\af0\dbch\af31505\loch\f0 M}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
r. Scott quoted a South African case which is almost on all fours with the present c}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3305777 \hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 se. While the case is not binding on this Court, it is of persuasive value since \hich\af0\dbch\af31505\loch\f0 the South Afric}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid3305777 \hich\af0\dbch\af31505\loch\f0 an leg}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 islation is similar to the Fiji legislation.
\par \hich\af0\dbch\af31505\loch\f0 The case is Income Tax Case No. 296 (1934) 7 SAT}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid10898890 \hich\af0\dbch\af31505\loch\f0 C}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
 353. The case dealt with a claim to deduct interest. The appellant had set up a private company in which he held 9}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0 0%}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  of the shares and under\hich\af0\dbch\af31505\loch\f0  the articles of association of the company was entitled to hold the office of managing director at a substantial salary. He sought to}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0  deduct from his salary the inte}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 r}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 
\hich\af0\dbch\af31505\loch\f0 est paid by him on the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  sums borrowed to pay for his shareholding and to cover his advance\hich\af0\dbch\af31505\loch\f0 
s to the company.
\par \hich\af0\dbch\af31505\loch\f0 It }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0 was}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 held, dismissing the appeal, th}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0 a}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 t the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 salary drawn by the app}{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0 ellant had been earned by his salary and ability as managing}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
 director and not by the expenditure of the interest by him on the moneys}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
borrowed the liability for which had\hich\af0\dbch\af31505\loch\f0  been incurred for the purpose of ultimately earning dividends from the company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s activities.
\par \hich\af0\dbch\af31505\loch\f0 The Court in that case mentioned that it}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 ha}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0 d to find that the expenditure w}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
as incurred in the direct production of the income before it could come to any conclusi\hich\af0\dbch\af31505\loch\f0 on in favour of the appellant. It}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 fol}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0 lowe}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
d no such direct connection}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0 be}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 tween the}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid6423736 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
expenditure and the production of the income.
\par \hich\af0\dbch\af31505\loch\f0 Dixon J. in the }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid4785923\charrsid16539758 \hich\af0\dbch\af31505\loch\f0 Amalgamated Zinc (De Bavay}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid4399629\charrsid16539758 
\hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid4785923\charrsid16539758 \hich\af0\dbch\af31505\loch\f0 s) }{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\ul\insrsid13906905\charrsid16539758 \hich\af0\dbch\af31505\loch\f0 L}{\rtlch\fcs1 
\af0 \ltrch\fcs0 \i\ul\insrsid4785923\charrsid16539758 \hich\af0\dbch\af31505\loch\f0 td. v. The Federal Commissioner of Taxation}{\rtlch\fcs1 \af0 \ltrch\fcs0 \i\insrsid4785923\charrsid13906905 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0 
\ltrch\fcs0 \insrsid13906905 \hich\af0\dbch\af31505\loch\f0 [1935]}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  54 CLR 295 on which the Court of Review also relied at p.310 of the Report stated}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid13850891 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
"What is important is the entire lack of connection between the assessable income and the expenditure. None of the assessable income arose out of the business in the course\hich\af0\dbch\af31505\loch\f0 
 of which the taxpayer became liable to the charge. The sources from which the assessable income did arise included no operations in the co}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850891 \hich\af0\dbch\af31505\loch\f0 urse of which the payment was ma}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 de. It was a paym}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850891 \hich\af0\dbch\af31505\loch\f0 e}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 nt independent of the production of the income, not an expenditure \hich\af0\dbch\af31505\loch\f0 incurred in the course of its production."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
The final statement can be applied to the facts in the instant case. The payment of the interest on the loan was a payment independent of the assessable income (management fee) and was not an expenditure incurred \hich\af0\dbch\af31505\loch\f0 
in the course of its production. The management fee was solely derived from the management activities of the company.
\par \hich\af0\dbch\af31505\loch\f0 The whole o}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850891 \hich\af0\dbch\af31505\loch\f0 f the interest in the instant cas}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 e wa}{
\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850891 \hich\af0\dbch\af31505\loch\f0 s}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0  incurred in purchas}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850891 
\hich\af0\dbch\af31505\loch\f0 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 ng the shares in Fairmile the income from which was exempt. It re}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850891 
\hich\af0\dbch\af31505\loch\f0 sul\hich\af0\dbch\af31505\loch\f0 ted in the company being}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
 able to obtain a management fee but it was not incurred in the production of that fee. It}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid13850891 \hich\af0\dbch\af31505\loch\f0  f}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 ollows that section 19(f)(ii) operates to prevent the comp}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid13850891 \hich\af0\dbch\af31505\loch\f0 any from claiming any part of t}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 he interest as a deduction.
\par \hich\af0\dbch\af31505\loch\f0 The quest ion of apport\hich\af0\dbch\af31505\loch\f0 ionment in my view does not arise. Had the question arisen however I would have agreed with the Court of Review that the interest could be apportioned.
\par \hich\af0\dbch\af31505\loch\f0 The language used in section 19(b) would preclude any apportionment if that section had application. The\hich\af0\dbch\af31505\loch\f0  words "wholly and exclusi}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid13850891 
\hich\af0\dbch\af31505\loch\f0 vely" leave no doubt about that.}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
Section 19(f) however is couched in different terms and I agree with the Court of Review "that only the expense related to those matters (i.e. the matters referred to in secton 19(f)) is not}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid13850891 
\hich\af0\dbch\af31505\loch\f0  deduc}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 t\hich\af0\dbch\af31505\loch\f0 ible".
\par \hich\af0\dbch\af31505\loch\f0 It follows from the foregoing that the appellant succeeds on the}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid6512047 \hich\af0\dbch\af31505\loch\f0  second ground of appeal but fai}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 ls on the fourth.
\par \hich\af0\dbch\af31505\loch\f0 There remains the third ground which is as}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid6512047 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 follows}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 :}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }\pard\plain \ltrpar\s21\qj \li1440\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\outlinelevel0\adjustright\rin0\lin1440\itap0\pararsid6512047 \rtlch\fcs1 \af0\afs24\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs31 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 "3. }{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0 The Court of Review erred in law in holding that the taxpayer company}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s deduct}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16020829 \hich\af0\dbch\af31505\loch\f0 i}{\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
on claim was not barred as to seven twelths thereof by Section 19(h) of the Income Tax Act."
\par }\pard\plain \ltrpar\s39\ql \li0\ri0\sb240\sa240\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid4399629 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16020829 \hich\af0\dbch\af31505\loch\f0 I am unable to appreciate why M}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 r. Scott argues in the alternative that the Court should have apportioned the deduction because section 19(h) was deleted from the A\hich\af0\dbch\af31505\loch\f0 
ct with effect from 1st January 1980. I do appreciate that the section was only in force for }{\rtlch\fcs1 \af0\afs31 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 7 }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 months so far as the company}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s 1980 return was concerned. It appears to me that section 19(h) only had to be considered if the interest was not "actually incurre\hich\af0\dbch\af31505\loch\f0 
d in the production of income". Such interest was already}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16020829 \hich\af0\dbch\af31505\loch\f0  }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
excluded from section 19(h) because on the facts it was interest incurred in production of income and deletion of section 19(h) in the circumstances made no difference in my view.
\par \hich\af0\dbch\af31505\loch\f0 The Court of Revie\hich\af0\dbch\af31505\loch\f0 w did not seek to apportion the interest under section 19(h) and in my view was correct in that approach.
\par }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16020829 \hich\af0\dbch\af31505\loch\f0 The third ground fails.
\par }{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 The appeal is allowed.
\par \hich\af0\dbch\af31505\loch\f0 The Court of Review}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 
s order allowing the a}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16020829 \hich\af0\dbch\af31505\loch\f0 ppe}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 al is set aside and the Commissioner}{
\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4399629\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 '}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 s asse}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 
\insrsid16020829 \hich\af0\dbch\af31505\loch\f0 ssm}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 \hich\af0\dbch\af31505\loch\f0 ent in confirmed.
\par \hich\af0\dbch\af31505\loch\f0 The appellant is}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid16020829 \hich\af0\dbch\af31505\loch\f0  to have the costs of this appeal}{\rtlch\fcs1 \af0\afs25 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\hich\af0\dbch\af31505\loch\f0  and of the appeal to the Court of Review.
\par }\pard\plain \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16020829 \rtlch\fcs1 \af0\afs20\alang1025 \ltrch\fcs0 
\fs24\lang1033\langfe1033\loch\af0\hich\af0\dbch\af31505\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16020829 
\par }\pard \ltrpar\s28\qc \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16020829 {\rtlch\fcs1 \af0 \ltrch\fcs0 \b\insrsid4785923\charrsid16020829 \hich\af0\dbch\af31505\loch\f0 (R. G. Kermode)
\par \hich\af0\dbch\af31505\loch\f0 JUDGE
\par }\pard \ltrpar\s28\ql \li0\ri0\sl-360\slmult0\widctlpar\wrapdefault\aspalpha\aspnum\faauto\adjustright\rin0\lin0\itap0\pararsid16020829 {\rtlch\fcs1 \af0 \ltrch\fcs0 \insrsid16020829 
\par \hich\af0\dbch\af31505\loch\f0 SUVA}{\rtlch\fcs1 \af0\afs24 \ltrch\fcs0 \insrsid4785923\charrsid4399629 
\par }{\*\themedata 504b030414000600080000002100e9de0fbfff0000001c020000130000005b436f6e74656e745f54797065735d2e786d6cac91cb4ec3301045f748fc83e52d4a
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5689811a183c61a50f98f4babebc2837878049899a52a57be670674cb23d8e90721f90a4d2fa3802cb35762680fd800ecd7551dc18eb899138e3c943d7e503b6
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