Williams Kent & Co v Federal Commissioner of Taxation [1926] HCA 19; (1926) 38 CLR 256 (28 June 1926)

HIGH COURT OF AUSTRALIA

Williams, Kent & Co Appellants; and The Federal Commissioner of Taxation Respondent.

H C of A

28 June 1926

Knox C.J., Gavan Duffy and Starke JJ.

Fahey (Siumm K.C. with him), for the appellants.

Henchman, for the respondent.

Knox C.J.

The preliminary objection is fatal to the case of the appellants. The document of 9th February 1924 was not an assessment, and did not destroy the assessment which had already been made. That in effect decides the first point against the appellants. The new assessments issued in 1925 made a reduction in the amount of the tax to which the appellants were originally assessed; and no right of objection was given to the appellants by reason of that altered assessment. The appellants therefore have now no right to raise the question whether or not a change of ownership of the business occurred on the death of Mr. Williams on 15th November 1913.

The appeal will be dismissed, but in the circumstances no order will be made as to costs.

Gavan Duffy and Starke JJ.

agreed.

Appeal dismissed.

Solicitors for the appellants, McNab & Dowling.

Solicitors for the respondent, Chambers, McNab & McNab, for Gordon H. Castle, Crown Solicitor for the Commonwealth.