Non Taxable
p. 64 · Read in the full issue
HERBERT MILLER. of Brisbane, owned a fishing boat, on which he lived with his wife, from August, 1940. When the Japs invaded, Miller and his boat were taken into the service of the United States forces. He left his wife in Australia, but he himself was in New Guinea waters from December 12. 1942, until October, 1943.
The Australian Taxation Commis sioner claimed tax on the £B5 per month he received from the Americans while in TNG. Miller refused, and was pro ceeded against. The Board of Review held that Miller was a resident of the Territories during that period, and non taxable. The Commissioner would not have it, and appealed to the High Court.
The latter, on August 15, decided that the Taxation Commissioner was wrong, and Miller could not be taxed.