Fiji Islands - Court of Appeal Digest 1991-2000

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Fiji Islands - Court of Appeal Digest 1991-2000 - Income Tax

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Fiji Islands - Court of Appeal Digest 1991-2000 - Income Tax

FIJI COURT OF APPEAL

INDEX AND DIGEST

1991 – 2000

MICHAEL DISHINGTON SCOTT B.A. (Lond.)
Of Gray’s Inn, Judge of the High Court of Fiji

PARTIES

SUBJECT

DESCRIPTION

FCA

NO.

PAGE

NO.

Carol Mitchell Tebbutt v. CIR

INCOME TAX

Discharge without conviction in Magistrates’ Court for failing to deliver returns of income tax set aside by High Court and conviction and fine imposed- appeal against conviction dismissed- seriousness of offence emphasised- sparing use of Section 44 of the Penal Code stressed.

5/99

99/361

Commissioner of Inland Revenue v Barrie Nelson Sweetman

INCOME TAX

Theft of trust funds - solicitor partner - reimbursing clients - whether reimbursement payments made "wholly and exclusively" for purpose of taxpayer’s profession – whether expenditure or capital – Income Tax Act Sections 19(b)(1) - Partnership Act (Cap.248) - Sections 12,13 - appeal allowed.

2/94

94/204

Commissioner of Inland Revenue v Dennis Julius Williams

INCOME TAX

See 94/204 above.

24/93

94/220

CIR v Commonwealth Dev. Corporation

INCOME TAX

Liability of overseas corporation to tax on profits derived in Fiji - meaning of "permanent establishment" - meaning of "preparatory or auxiliary".

22/94

95/142

Donald Henry Bull & William John Bull v The Commissioner of Inland Revenue

INCOME TAX

Double taxation- whether the Australian income of a Fiji resident taxpayer forms part of his chargeable income- Income Tax Act (Cap 201) Section 102- whether withholding tax a form of income tax-appeals dismissed (majority decision).

17 & 18/97

98/154

Minister of Finance v. Evercrisp Snack Products (Southseas) Ltd

INCOME TAX

Export incentives- “approved product” - whether S 16 or the Fifth Schedule to the Income Tax Act govern commencement of rebate period.

38/98

99/124

Ramesh Samji v CIR

INCOME TAX

Whether Appellant "normally residing outside Fiji” -whether engaged in sale of land - whether carried out business in Fiji- Income Tax Act (Cap.201), Section 11(e).

13/94

95/364

© Michael Dishington Scott 2000

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FIJI COURT OF APPEAL INDEX AND DIGEST 1991 – 2000 MICHAEL DISHINGTON SCOTT B.A. (Lond.) Of Gray’s Inn, Judge of the High Court of Fiji
PARTIES	SUBJECT	DESCRIPTION	FCA NO.	PAGE NO.

Carol Mitchell Tebbutt v. CIR	INCOME TAX	Discharge without conviction in Magistrates’ Court for failing to deliver returns of income tax set aside by High Court and conviction and fine imposed- appeal against conviction dismissed- seriousness of offence emphasised- sparing use of Section 44 of the Penal Code stressed.	5/99	99/361

Commissioner of Inland Revenue v Barrie Nelson Sweetman	INCOME TAX	Theft of trust funds - solicitor partner - reimbursing clients - whether reimbursement payments made "wholly and exclusively" for purpose of taxpayer’s profession – whether expenditure or capital – Income Tax Act Sections 19(b)(1) - Partnership Act (Cap.248) - Sections 12,13 - appeal allowed.	2/94	94/204

Commissioner of Inland Revenue v Dennis Julius Williams	INCOME TAX	See 94/204 above.	24/93	94/220
CIR v Commonwealth Dev. Corporation	INCOME TAX	Liability of overseas corporation to tax on profits derived in Fiji - meaning of "permanent establishment" - meaning of "preparatory or auxiliary".	22/94	95/142

Donald Henry Bull & William John Bull v The Commissioner of Inland Revenue	INCOME TAX	Double taxation- whether the Australian income of a Fiji resident taxpayer forms part of his chargeable income- Income Tax Act (Cap 201) Section 102- whether withholding tax a form of income tax-appeals dismissed (majority decision).	17 & 18/97	98/154

Minister of Finance v. Evercrisp Snack Products (Southseas) Ltd	INCOME TAX	Export incentives- “approved product” - whether S 16 or the Fifth Schedule to the Income Tax Act govern commencement of rebate period.	38/98	99/124

Ramesh Samji v CIR	INCOME TAX	Whether Appellant "normally residing outside Fiji” -whether engaged in sale of land - whether carried out business in Fiji- Income Tax Act (Cap.201), Section 11(e).	13/94	95/364