TAXATION RETURNS.

Wairarapa Age, 10 December 1921, Page 7

TAXATION RETURNS.

In the Police Court at Masterton yesterday, the Commissioner of Taxes proceeded against Robert F. Wilton for failing to provide returns to the Department. On behalf of defendant, Mr G. D. Wilson pleaded guilty. He admitted that defendant had not sent in returns as required. Upon inquiry at Wellington it had been ascertained that Wilton had been paying more tax than he had any need to do, so that there was no deliberate attempt to avoid paying taxation. Mr Burridge, for the Commissioner, said that the last return by Wilton had been supplied in 1916-17. The Magistrate said he would enter a conviction. He could not assume that a man of ordinary intelligence would pay on default assessments rather than make returns, if he did not think the 4efault assessments were going to be in his favour. Wilton would be fined £5 and costs.

AN IMPORTANT POINT. The case of the Commissioner of Taxes v. H. A. Jones, architect, for having failed to make a return of income for a certain period—which was before the Court on a previous occasion—was further proceeded with. Defendant pleaded not guilty, and was represented by Mr H. A. Cunningham. Mr Burridge, who appeared for the Commissioner of Taxes, said that the case resolved itself into a matter of law, with reference to the interpretation of the Commissioner’s notices to the public as to what persons are liable to make returns. Counsel maintained that returns must be made by all persons in business, irrespective of what their income may be. It was admitted that Jones had been in business as an architect during the period in question. No special individual notices in the Government notice had been served upon Jones, but counsel maintained that certain formed part of the notices to the public. His Worship: It is admitted that Jones was not a- taxpayer for the period in question. Mr Burridge : We have no return to

show whether he would be a taxpayer or not. In fairness to defendant, however, I should admit that I know he would not be a taxpayer for the period, as a man who was visibly bankrupt would not be a taxpayer. Mr Cunningham argued that the only persons required to make returns were taxpayers. The regulations provided that returns were not necessary from persons who were not taxpayers. Mr Cunningham argued at some length in support of his contention.

The Magistrate said the matter was of some importance. He would reserve his decision.