Hughes, Commissioner for Income Tax (Qld) v Munro [1909] HCA 27

Hughes, Commissioner for Income Tax (Qld) v Munro [1909] HCA 27

Section 32 of the Income Tax Act 1902 (Qld), as amended, applies to sales or dispositions of goods by absentees through Queensland agents only if, under the contract of sale (expressly or impliedly), the goods are to be brought into Queensland; the agent’s liability under the statute depends on this condition, and...

Source-derived case information.

Parties
Appellant: Joseph Hughes, Commissioner for Tax for Queensland; Respondent: Donald Munro
Jurisdiction
Australia
Judgment Date
13 May 1909
Procedural Posture
Appeal / On Appeal From the Supreme Court of Queensland (full Court), on a Case Stated From the District Court
Outcome
Appeal allowed in part; order of Supreme Court varied.
Legal Topics
Income Tax Liability of Agents for Absentees, Territorial Application of Tax Statutes, Interpretation of 'by Means Of' and 'is by the Contract to Be Brought Into Queensland' in Tax Legislation
Taxation Law Statutory Interpretation Income Tax Liability of Agents for Absentees Territorial Application of Tax Statutes Interpretation of 'by Means Of' and 'is by the Contract to Be Brought Into Queensland' in Tax Legislation

Source-derived case record

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Parties

Joseph Hughes, Commissioner for Tax for Queensland

Appellant

Donald Munro

Respondent

Procedural Posture

Appeal / On Appeal From the Supreme Court of Queensland (full Court), on a Case Stated From the District Court

Legal Issues

  1. 1 Meaning and scope of 'by means of' in sec. 32 of the Income Tax Act 1902 (Qld) as amended
  2. 2 Whether income tax could be levied in Queensland on income arising from sales of goods contracted abroad by an absentee, but sent into Queensland under contract
  3. 3 Jurisdiction of Queensland Legislature to impose such liability

Ratio Decidendi

Section 32 of the Income Tax Act 1902 (Qld), as amended, applies to sales or dispositions of goods by absentees through Queensland agents only if, under the contract of sale (expressly or impliedly), the goods are to be brought into Queensland; the agent’s liability under the statute depends on this condition, and 'by means of' includes agency falling short of authority to conclude the contract.

Court Disposition

Appeal allowed in part; order of Supreme Court varied.

Orders

  • Declaration substituted that respondent is liable to be assessed in respect of income arising from sales or dispositions where contracts stipulate, expressly or impliedly, that goods are to be brought into Queensland.
  • Direction as to costs in Supreme Court omitted.