Berwick Limited v. R.R. Gray, Deputy Commissioner of Taxation.

Judges:
Barwick CJ
McTiernan J
Mason J
Jacobs J
Murphy J

Court:
Full High Court

Judgment date: Judgment handed down 30 March 1976.

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Barwick C.J.: I have had the advantage in this case of reading the reasons for judgment prepared by my brother Mason . I agree with his conclusions and with the reasons he expresses for reaching them.

In my opinion, Norfolk Island is part of the Commonwealth. The legislative power given by sec. 51(ii) of the Constitution is exercisable with respect to the income of residents of Norfolk Island. If it be thought that the Income Tax Assessment Act , 1936 as amended, must be placed upon the legislative power granted by sec. 122 of the Constitution, in so far as it relates to the income of persons resident in Norfolk Island, it is not a valid objection to the statute that revenue derived under the Act from residents of Norfolk Island is not of necessity expended or to be expended in or for the benefit of Norfolk Island.

I agree that the appeal should be dismissed.