Weatherly v Federal Commissioner of Land Tax [1915] HCA 66; (1915) 20 CLR 282 (24 September 1915)

HIGH COURT OF AUSTRALIA

Weatherly Appellant; and The Federal Commissioner of Land Tax Respondent.

H C of A

24 September 1915

Griffith C.J., Gavan Duffy and Rich JJ.

Mann, for the appellant.

Starke, for the respondent.

The judgment of the Court was delivered by

Griffith C.J.

Sec. 42A of the Land Tax Assessment Act 1910-1914 provides that "where land is occupied, controlled, or used by a person who is not the owner and there is no lease or agreement for a lease for a definite term in respect of the occupancy, control, or user of the land, the person occupying, controlling, or using the land shall be deemed to be the lessee for life of the land and shall be assessable as provided in sec. 27 of this Act." The appellant in this case is the lessee under a written lease from year to year. A lease from year to year is for a term well known to the law, and in our opinion the term is a definite term within the meaning of the section. The question must therefore be answered in the negative.

Question answered in the negative. Costs to be costs in the appeal.

Solicitors, for the appellant, Whiting & Aitken.

Solicitor, for the respondent, Gordon H. Castle, Crown Solicitor for the Commonwealth.