Commissioner of Inland Revenue v Woodward [1989] FijiLawRp 3; [1988] 34 FLR 19 (3 March 1989)

(1988) 34 FLR 19

COURT OF APPEAL OF FIJI

Civil Jurisdiction

THE COMMISSIONER OF INLAND REVENUE

v

EDWARD CHARLES WOODWARD

Tuivaga, P., Kermode, J.A., Tikaram, J.A.

Income Tax - Realisation of Fiji land by non-resident - land acquired as inheritance - no taxable profit unless land adventured in a business venture or undertaking.

Hearing: 29 November 1988
Judgment: 3 March 1989

E. Leung with T. Seeto for the Appellant

F.G. Keil for the Respondent

Appeal by the Commissioner of Inland Revenue against a decision of Justice Rooney whereby he allowed an appeal by Edward Charles Woodward from a judgment of the Court of Review which on 7 November 1988 dismissed an appeal by the taxpayer against assessments to him by the Commissioner. The undisputed facts as set out in the Court of Review were-