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Of Epic Tales: Movie mythological of yore
by Dhruv Somani August 16 2020, 12:19 am Estimated Reading Time: 5 mins, 46 secs
Film historian, Dhruv Somani, takes you back to the time when the mythological genre captivated film audiences
Once, mythological films were the staple products of our cinema, which appealed tremendously to family audiences. Indeed, the mythological space is vast and unlimited, offering timeless, inspiring stories.
Sections of the Mahabharata epic, for instance, have been made into full-length features. Examples: Subhadra Haran, Daan Veer Karan, Veer Abhimanyu.
Coming from a joint family environment, during my growing up years, I would accompany my grandmother, mother, aunts and cousins to watch mythological fare on auspicious festivals like Teej and Karva Chauth.
India's first feature film, Raja Harishchandra about the legendary benevolent king, was released in 1913. It was Dadasaheb Phalke's foresight, which introduced mythological cinema as a genre. Phalke made around 95 films and 27 shorts, some of them including Mohini Bhasmasur (1913), Satyavan Savitri (1914), Lanka Dahan (1917), Kaliya Mardan (1919), Bhakht Prahlad (1926).
Years later, television became an ideal medium to revive the great epics. The streets would be empty at the hours when Ramanand Sagar's Ramayan and B.R. Chopra's Mahabharat were aired on Doordarshan. Their re-runs, during the lockdown months, have garnered enviable TRPs.
Animation films based on mythological stories have evolved over time, finding favor among the children viewership. Count among them Veer Ghatotkach, Hanuman, My Friend Ganesha, Dashavatar, Krishna aur Kans and Arjun-The Warrior Prince.
This Sunday, I look back at eight impactful mythological, starting off with Dadasaheb Phalke's pioneering film during the silent era.
Raja Harishchandra (1913)
Dattatraya Damodar Dabke played the title role while his wife Taramati was enacted by Anna Salunke. Since there was a stigma against women actors, males would take on the roles of females. Salunke has also been credited as the first actor to play a double role, that of a hero and a heroine, in Lanka Dahan (1922).
Raja Harishchandra was based on the story of the king who finds the power of Trishakti, which is being trapped by Sage Vishwamitra. The king frees the Trishakti, infuriating the sage. To placate him, the Raja, his wife and son leave the kingdom, bequeathing it to the sage. Next when the prince dies, Taramati is blamed for the death. Lord Shiva appears as a mediator for the distressed family.
Raman Desai remade Raja Harishchandra later in 1952. It starred Prem Adib, Sumitra Devi, Bipin Gupta and Lalita Pawar.
Mahabharat (1965)
Much before B.R. Chopra's hugely popular serial Mahabharat (1988), the epic was adapted for the screen by director Babubhai Mistry. The acting crew comprised Abhi Bhattacharya as Lord Krishna, Pradeep Kumar as Arjun, Dara Singh as Bheem, Padmini as Draupadi, Tiwari as Duryodhan and Jeevan as Shakuni.
Lata, Asha and Usha Mangeshkar, Mohammed Rafi, Mahendra Kapoor and Suman Kalyanpur rendered Songs composed by Chitragupta. This Mahabharat was remade in Gujarati as Sampoorna Mahabharat, while was also dubbed in Tamil as Panchali Sabatham. It did fairly well at the box office.
Bajrangbali (1976)
Directed by Chandrakant, it showcased Dara Singh in the part of Lord Hanuman. Biswajeet and Moushumi Chatterjee were cast as Ram and Sita while Premnath played Raavan. Incidentally, Shashi Kapoor played Akshaye Kumar (Ravaan's youngest son). Bajrangbali did well at the cash counters besides establishing Dara Singh in the image of Hanuman, which stayed with him for a long time. The story revolved around the birth of Lord Hanuman, the son of Lord Vayu and Mata Anjani, his childhood and his devotion to Lord Ram.
Har Har Mahadev (1974)
Again, directed by Chandrakant, Har Har Mahadev depicted the complete Shiv Puran. It is the story of Mahadev and his wife Parvati, their separation and reunion. The key cast included Dara Singh, Jayshree Gadkar, Sahu Modak, Padma Khanna, Gopi Krishna, Abhi Bhattacharya and Aruna Irani.
Jai Santoshi Maa (1975)
Released on the same day as Sholay, Jai Santoshi Maa was a surprise mega-hit. Produced by Satram Rohira and directed by Vijay Sharma, it was a low-budget effort starring Kanan Kaushal, Ashish Kumar, Anita Guha, Bharat Bhooshan, Bela Bose, Rajni Bala and Mahipal in principal roles.
The story revolved around Satyavati, whose strong faith in Maa Santoshi (Mother of Satisfaction), takes her towards a journey of trials and tribulations with Lord Narad testing her devotion at every step. Initially declared a flop, the film picked up in the second week and achieved cult status. Villagers flocked to the closest cinema halls in cities, which would be packed thereafter. Anita Guha who played the role of Goddess Santoshi was in a dilemma as scores of people thronged outside her house in Bombay to take her blessings. She was mobbed in public places and people would touch her feet.
Thereafter, Anita Guha essayed the roles of many goddesses. C. Arjun scored the music. Usha Mangeshkar rendered most of the songs with the title song becoming an evergreen favorite. Jai Santoshi Maa was remade in 2006 in which Usha Mangeshkar again rendered the songs but it failed to create the same magic.
Gopal Krishna (1979)
Directed by Vijay Sharma, this was produced by the Rajshree Banner. It was well received at the ticket windows. Sachin, Zarina Wahab, Manhar Desai, Satyajeet, Mahipal, Rita Bhaduri and Paintal played the key roles. The music was by Rajshree's favorite music director Ravindra Jain. As the title suggests it was a take on the story of Krishna, his birth, his childhood, his love for his beloved Radha and finally his fight with the evil Mama Kansa who ruled Mathura. Sarika, was initially signed for the role of Radha but was replaced by Zarina Wahab.
Ramayana - The Legend of Prince Rama (1992)
This animation film Ramayana was based on Valmiki's Ramayana. It was an Indo-Japanese joint venture directed by Yugo Sako, depicting the battle between Lord Ram and the King of Lanka - Raavan. Usually top class, this endeavor's dialogue was dubbed in Hindi. Amrish Puri was the voice of Raavan, Pearl Padamsee was the voice of Manthra, while Cyrus Broacha was the voice of Angad and Noel Godin, the voice of Hanuman. This co-production was designed to mark the 40th anniversary of friendly relations between India and Japan. Some eight years later, it was presented as the opening attraction of the Lucca Animation Film Festival in Italy.
Maa Ki Shakti/Ammoru (1995)
I would like to add the mind-blowing Ammoru (Goddess), a Telugu mythological, which I thoroughly enjoyed. Directed by Kodi Ramakrishna, it starred Ramya Krishnan (now famous as Queen Shivgamini from Baahubali), Soundarya, Suresh and Rami Reddy. The visual effects were extraordinary, especially during the finale when Goddess Durga transforms into Goddess Kali. Ramya Krishnan as the feisty Goddess delivered a power-packed performance. At a time when special effects were not as advanced as today, this effort was a sheer dazzler. A blockbuster in the southern territories, it was dubbed in Hindi as Maa Ki Shakti and is accessible on the OTT platforms.
Film Historian Dhruv Somani Mythological Bollywood Indian Cinema Hindi Film Industry Mahabharata Subhadra Haran Daan Veer Karan Veer Abhimanyu Epics Teej Karva Chauth Raja Harishchandra (1913) India South India Dadasaheb Phalke Mohini Bhasmasur (1913) Satyavan Savitri (1914) Lanka Dahan (1917) Kaliya Mardan (1919) Bhakht Prahlad (1926) Ramanand Sagar Ramayan B.R. Chopra Mahabharat Doordarshan Lockdown Pandemic Coronavirus COVID-19 TRPs Veer Ghatotkach Hanuman My Friend Ganesha Dashavatar Krishna aur Kans Arjun-The Warrior Prince Animation Films Dattatraya Damodar Dabke Anna Salunke Lanka Dahan (1922) Sage Vishwamitra Lord Shiva Raman Desai Raja Harishchandra (1952) Prem Adib Sumitra Devi Bipin Gupta Lalita Pawar Mahabharat (1965) Mahabharat (1988) Babubhai Mistry Abhi Bhattacharya Lord Krishna Pradeep Kumar. Arjun Dara Singh Bheem Padmini Draupadi Jeevan Shakuni Duryodhan Lata Mangeshkar Mohammed Rafi Mahendra Kapoor Suman Kalyanpur Asha Bhosle Usha Mangeshkar Chitragupta Sampoorna Mahabharat Panchali Sabatham Bajrangbali (1976) Chandrakant Lord Hanuman. Biswajeet Moushumi Chatterjee Premnath Raavan Shashi Kapoor Akshaye Kumar Dara Singh Lord Hanuman Lord Vayu Mata Anjani Har Har Mahadev (1974) Shiv Puran Mahadev Parvati Jayshree Gadkar Sahu Modak Padma Khanna Gopi Krishna Abhi Bhattacharya Aruna Irani Jai Santoshi Maa (1975) Sholay Satram Rohira Vijay Sharma Kanan Kaushal Ashish Kumar Anita Guha Bharat Bhooshan Bela Bose Rajni Bala Mahipal Lord Narad C. Arjun Gopal Krishna (1979) Rajshree Productions Sachin Zarina Wahab Manhar Desai Satyajeet Rita Bhaduri Paintal Ravindra Jain Sarika Ramayana - The Legend of Prince Rama (1992) Yugo Sako Pearl Padamsee Cyrus Broacha Japan Noel Godin Lucca Animation Film Festival Italy Maa Ki Shakti (1995) Ammoru (1995) Kodi Ramakrishna Ramya Krishnan Queen Shivgamini Baahubali Soundarya Suresh Rami Reddy Goddess Durga Goddess Kali Maa Ki Shakti OTT Platforms Savitri (1937) Ram Rajya (1943) Shakuntala (1943) Naag Panchami (1953) Mahasati Savitri (1955) Shree Krishna Bhakti (1955) Savitri (1961) Ram Leela (1961) Sampoorna Ramayana (1961) Bijli Chamke Jamuna Par (1962) Harishchandra Taramati (1963) Daan Veer Karan (1963) Baba Ramdeo (1963) Subhadhra Haran (1964) Veer Bheemsen (1964) Mahasati Ansuya (1964) Veer Abhimanyu (1965) Gopal Krishna (1965) Shree Ram Bhakt Milan (1965) Luv Kush (1967) Veer Bajrang (1967) Balram Shree Krishna (1968) Har Har Gange (1968) Mata Mahakali (1968) Rambhakt Hanuman (1969) Hari Darshan (1970) Bhagwan Purshottam (1970) Tulsi Vivah (1971) Shree Krishnarjun Yudh (1971) Hari Darshan (1972) Mahashivratri (1972) Mahasati Savitri (1973) Har Har Mahadev (1974) Balak Dhruv (1974) Hare Krishna (1974) Alakh Niranjan (1975) Shree Satyanarayan Ki Maha Katha (1975) Bajrangbali (1976) Bolo He Chakradhari (1977) Jai Ambe Maa (1977) Jai Dwarkadeesh (1977) Gayatri Mahima (1977) Ganga Saagar (1978) Jai Ganesh (1978) Gopal Krishna (1979) Jai Mahakali (1979) Har Har Ganga (1980) Baba Balaak Nath (1981) Jai Baba Amarnath (1983) Mahasati Tulsi (1985) Krishna Krishna (1986) Veer Eklavya (1987) Shiv Ganga (1988) Luv Kush (1989) Jai Maa Karva Chauth (1994) Jai Maa Vashnao Devi (1995) Jai Dakshineshwar Kali Maa (1996)
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The PeaceJam UK programme consists of three components: Education, Inspiration and Action.
The Education aspect is delivered through our comprehensive learning materials. The Inspiration is provided by the Laureates themselves through our materials and when they meet young people at the Youth Conferences. The third key aspect of the programme, Action, consists of a community project devised and carried out by young people to provide a peaceful solution to a global or local problem, as part of the One Billion Acts of Peace campaign.
To date we have run eleven high-energy, interactive youth conferences, each with a different Nobel Laureate, with around 250 young people between 13-18, plus university mentors and volunteers, and teachers and youth leaders.
We also run one-day events, known as PeaceJam Slams, to introduce young people to PeaceJam. These can be run in a school or a community space.
The work of PeaceJam UK would not be possible without our dedicated partners. These organisations share our aims and values and enable us to spread the PeaceJam message throughout the UK. If you are interested in developing a partnership with us, please get in touch.
The Burns Price foundation funds a number of free places at our Youth Conferences for young people from low-income backgrounds. We will send you a form to fill in when you register for the event. They also offer funding for young people-individual and groups-to undertake projects that have a community-enhancing purpose.
Local Rotary groups have been huge supporters of PeaceJam youth conferences in Bradford, Winchester and Leeds. Rotarians have provided amazing in-kind support, for example in handling logistical aspects of the events. Local Rotary group can be approached by schools and youth groups to provide funding to cover the costs of participating in a PeaceJam event.
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Leeds Trinity University generously hosted PeaceJam's first ever Youth Conference in Leeds, on 25-26 November with Mairead Corrigan Maguire. It was a great success, with over 200 delegates, all of whom loved the safe, friendly LTU campus.
The University of Bradford, and particularly its Department of Peace Studies, stepped forward in 2005 to become the first UK higher education of host of PeaceJam. It hosted Youth Conferences from 2006 to 2014 and continues to be closely involved in PeaceJam.
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An experienced senior manager in project management, training and development, and secondary education, Caroline previously held teaching posts in both secondary and further education. The former District Governor of Rotary District 1110 (South Central England), she is also the leader of PeaceJam Winchester.
Fiona is Senior Lecturer at the Division of Peace Studies and International Development, University of Bradford, where she ran PeaceJam from 2006 to 2014. She is also a Fellow of the Royal Society of Arts.
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Alison is Chair of the Rotary Action Group for Peace and President of Cardiff Bay Rotary, District Rotaract Officer and District Peace Officer. She has been using the PeaceJam programme very successfully with asylum-seekers in Cardiff and with ex-services offenders in Parc prison.
Sara joined in 2014 as a regular youth mentor, trainer and emcee for PeaceJam UK and abroad. She has recently completed a LLM in International Human Rights Law and Practice, where she used PeaceJam UK as the focus of her research. She is now the Project Officer for PeaceJam UK and provides logistics support for other PeaceJam affiliates.
Luke is a Lead Mentor and Mentor Trainer, and PeaceJam Youth Conference emcee. He was chair of Rotaract in Great Britain and Ireland 2016/2017. He was honoured by JCI in their Ten Outstanding Young Persons of the World Programme.


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KORDAN PTY LTD v FC of T; RYDE HOMES PTY LTD v FC of T; DAN v FC of T
Hill J
Dowsett J
Hely J
Full Federal Court
MEDIA NEUTRAL CITATION: [2000] FCA 1807
Judgment date: 15 December 2000
Hill, Dowsett and Hely JJ
When Parliament included sections 175 and 177 in the Income Tax Assessment Act 1936 (Cth) (``the Act'') it clearly intended that taxpayers be not permitted to enliven the judicial process so as to engage the courts in a curial delving into the processes of the Commissioner of Taxation. Rather, it was intended that taxpayers would be confined to the statutory remedy of objection and appeal now contained in Part IVC of the Taxation Administration Act 1953 (Cth) where the issue for judicial determination in an appeal to a Court would be whether the assessment made by the Commissioner was excessive. Sections 175 and 177(1) read, as follows:
``175 The validity of any assessment shall not be affected by reason that any of the provisions of this Act have not been complied with.
177(1) The production of a notice of assessment, or of a document under the hand of the Commissioner, a Second Commissioner, or a Deputy Commissioner, purporting to be a copy of a notice of assessment, shall be conclusive evidence of the due making of the assessment and, except in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the assessment, that the amount and all the particulars of the assessment are correct.''
2. The provisions of ss 175 and 177 have, like all privative clauses, however, to be read together with Chapter III of the Constitution which gives original jurisdiction to the High Court to issue the prerogative writs of mandamus and prohibition, a jurisdiction which Parliament can not revoke. That same jurisdiction is conferred on this Court by s 39B of the Judiciary Act 1903 (Cth), although this Court's jurisdiction is not protected by the Constitution as that of the High Court is. Because Parliament is not to be presumed to have intended to act unconstitutionally but rather to have intended its legislation to be valid and effective, there has developed the rule of construction enunciated in
The King v Hickman; Ex parte Fox (1945) 70 CLR 598, particularly in the judgment of Dixon J, as his Honour then was. Referring to privative clauses in general, his Honour said at 615:
``They are not interpreted as meaning to set at large the courts or other judicial bodies to whose decisions they relate. Such a clause is interpreted as meaning that no decision which is in fact given by the body concerned shall be invalidated on the ground that it has not conformed to the requirements governing its proceedings or the exercise of its authority or has not confined its acts within the limits laid down by the instrument giving it authority, provided always that its decision is a bona fide attempt to exercise its power, that it relates to the subject matter of the legislation, and that it is reasonably capable of reference to the power given to the body.''
3. That this principle is applicable to the provisions of ss 175 and 177 of the Act was authoritatively confirmed by the decision of the High Court in
DFC of T v Richard Walter Pty Ltd 95 ATC 4067; (1995) 183 CLR 168 where it was held that the mere fact that the Commissioner had issued assessments to more than one taxpayer in respect of the same income in the same income tax year did not result in any of those assessments being void in the absence of other evidence which would show that the assessments were issued other than in good faith. The principle of interpretation which has come to be known as ``the Hickman principle'' has been applied by full courts of
ATC 4815
this Court in the context of income tax in
Sunrise Auto Ltd v DFC of T; DFC of T v Sunrise Auto Ltd 95 ATC 4840 at 4859; (1995) 61 FCR 446 at 472,
Hoare Bros Pty Ltd v DFC of T 96 ATC 4163 at 4172; (1996) 62 FCR 302 at 314 and in the context of sales tax where the statutory provisions were similar in
Darrell Lea Chocolate Shops Pty Ltd v FC of T 97 ATC 4040 at 4051; (1996) 72 FCR 175 at 188.
4. The allegation that the Commissioner, or those exercising his powers by delegation, acted other than in good faith in assessing a taxpayer to income tax is a serious allegation and not one lightly to be made. It is, thus, not particularly surprising that applications directed at setting aside assessments on the basis of absence of good faith have generally been unsuccessful. Indeed one would hope that this was and would continue to be the case. As Hill J said in
San Remo Macaroni Company Pty Ltd v FC of T 99 ATC 5138 at 5154 it would be a rare case where a taxpayer will succeed in showing that an assessment has in the relevant sense been made in bad faith and should for that reason be set aside.
5. There are presently before the Court three appeals, each dealing with a different taxpayer. The first (chronologically numbered N681 of 2000) of which Kordan Pty Limited (``Kordan'') is the appellant concerns a determination purporting to be made under s 177F of the Act on 21 February 2000 relating to the 1998 year of income and an amended assessment of the taxable income of that company in respect of the same year of income issued on 28 February 2000 and founded upon the determination. The second (numbered N682 of 2000) of which Ryde Homes Pty Limited (``Ryde Homes'') is the appellant concerns two determinations purporting to be made under s 177F of the Act by the respondent Commissioner on 21 February 2000 relating to the 1996 year of income. The third (numbered N683 of 2000) of which Dr Dan is the appellant, concerns two determinations purporting to be made under s 177F of the Act by the Commissioner on 21 February 2000 in respect of the 1993 year of income and an amended assessment in respect of the same year of income made on 29 February 2000.
6. Each appeal is an appeal from a judge of this Court (Lindgren J) dismissing with costs the applications of each appellant seeking declarations that the assessments and determinations to which reference was made above were void.
7. The only evidence adduced before the learned primary Judge consisted of two affidavits sworn by Dr Dan's accountant which were, but for their reference to correspondence, made on information and belief. They did little more than annex some documents, the determinations and assessments in dispute and correspondence which had passed between the Commissioner and the appellants or their advisers. The following account of the facts is not to be taken as representing any factual findings relevant to the substantive income tax disputes between the parties. It is no more than a summary of the material which the accountant annexed to his affidavits.
8. Dr Dan is a director of both Kordan and Ryde Homes. He is also a director of Moti (No 5) Pty Ltd (``Moti (No 5'')), the trustee of the Moti (No 5) Trust and Makeeswell Pty Ltd (``Makeeswell''), the trustee of the Baldan Trust. At some time in the calendar year 1993 he also became a director of Fernmist Pty Ltd (``Fernmist''). These and other companies to which reference is later made are here compendiously referred to as the ``Dan Group of Companies'', that is to say they are companies under Dr Dan's control.
9. Each of the Moti (No 5) Trust and the Baldan Trust are discretionary trusts. Each trust deed names as its beneficiaries three charities. The deed settling the Baldan Trust confers upon Tovey Pty Limited, referred to in the deed as ``the Appointor'', the power to add or remove beneficiaries. The deed settling the Moti (No 5) Trust confers that power upon Mr Arnold who is the accountant and deponent of the two affidavits. The relationship between Dr Dan and Tovey Pty Limited is unknown. It is also not known whom Tovey Pty Limited or Mr Arnold had, prior to the events hereafter referred to, appointed as a beneficiary. The accountant deposed that Dr Dan was not a beneficiary. Nor, so the accountant said, had he benefited from the trusts. The income of each trust was to be distributed to such of the beneficiaries of the trust as the trustee determined, but in default of such a determination the income of each trust was to be accumulated and added to capital.
10. From the correspondence it would appear that at some time in the calendar year 1993 the shares in Fernmist were acquired by Ryde Homes from a third party. It seems also from
the correspondence that Fernmist owned shares which it asserted were trading stock and which stood in its accounts at cost. It purported to exercise its election under s 28(3) of the Act to value those shares at market selling price. That revaluation gave rise to a loss which it claimed to be entitled to deduct in the calculation of its taxable income.
11. According to the minutes of a meeting of directors of Makeeswell, said to have taken place on 25 June 1993, it was resolved that the income of the Baldan Trust for the year ended 30 June 1993 be distributed as to part to two entities in the Dan Group of Companies, with the balance of the income (the substantial part of it) being distributed to Fernmist. Likewise, according to the minutes of a meeting of directors of Moti (No 5), the directors of that company resolved to distribute the whole of the income of the Moti (No 5) trust for the same year to Fernmist. Prior to that resolution Mr Arnold, according to the documentation, had appointed Fernmist as a beneficiary of the Moti (No 5) Trust. Just when, or how Fernmist came to be a beneficiary of the Baldan Trust is not apparent. It suffices to say here that the Commissioner appears to have been of the view that these minutes, or at least some of them, were backdated.
12. In 1997 an audit was conducted into the affairs of Dr Dan and members of the Dan Group of Companies. That audit resulted in the Commissioner making, on 30 March 1999, two determinations under s 177F of the Act, one in respect of the Moti (No 5) Trust and the other in respect of the Baldan Trust to the effect that there be included in the assessable income of each of Moti (No 5) and Makeeswell the sum of $986,601 and $2,718,464 respectively, these being the distributions made, or purporting to have been made to Fernmist as recorded in the 1993 minutes. Presumably what was intended was that the amounts would be taxable to the taxpayers to which the determinations referred. Assessments were, at the same time (the assessments bear the date 6 April 1999), issued to each company. They referred to s 99A of the Act, which section operates to levy tax on the trustee of a trust estate in respect of the net income of that trust estate where no beneficiary is presently entitled to the income of that trust estate. On the same day the Commissioner issued an assessment against Fernmist, in effect disallowing to that company losses claimed to arise by virtue of the revaluation in its books of trading stock and assessing it to tax under s 97 of the Act on the basis that it was a beneficiary of each of the Moti (No 5) Trust and the Baldan Trusts and was presently entitled in the 1993 year of income to the income of each trust estate which was purported to have been distributed to it in accordance with the resolutions to which reference has already been made but on the basis that the revaluation of trading stock by it was ineffective.
13. Although Fernmist objected to the assessment made against it, it in fact on 31 August 1999 paid the whole of the primary tax specified in the notice of assessment. Apparently each of Moti (No 5) and Makeeswell likewise objected against the assessments addressed to them but did not pay the assessed tax.
14. On 20 December 1999 the accountants for the Dan Group of Companies applied to the Commissioner, purporting to do so under s 177F(5) of the Act, that the Commissioner exercise his discretion under s 177F(3) to make compensating adjustments to the assessments dated 6 April 1999 to the trustees of each of the Moti (No 5) Trust and the Baldan Trust by allowing the objections they had lodged.
15. It may readily be inferred that the letter dated 20 December 1999 caused officers of the Australian Taxation Office to consider further the two purported distributions to Fernmist. On 21 February 2000 the Commissioner made two further determinations under s 177F of the Act including in Dr Dan's assessable income respectively the amounts of $968,601 and $2,718,464 and nominating in accordance with s 177F(2) that each amount was deemed to be included in Dr Dan's assessable income under s 97 of the Act. An assessment to give effect to the determination was issued to Dr Dan on 29 February 2000. It is these two determinations and the assessment founded upon them that Dr Dan claims in these proceedings were void and made other than in good faith. It will have been noted that the same amounts had been included in the assessment made relying on s 97 of the Act and issued to Fernmist, the tax on which was paid, and in assessments relying on s 99A of the Act and issued to Moti (No 5) and Makeeswell in their respective roles as trustees of the Moti (No 5) Trust and the Baldan Trust.
16. On 24 February 2000 the Commissioner responded to the request made by the
accountants under s 177F(5). The relevant portion of the letter, on which the appellants place some emphasis, reads:
``The request for compensating adjustments in respect of the 1993 assessments of Baldan and Moti is outside the powers conferred on the Commissioner by subsection 177F(3), that is, there was not an amount included in the assessable income of the taxpayer that would not be included in the assessable income of the taxpayer if the scheme has not been entered into or carried out. The Commissioner is unable to make a determination under section 177F(3) to excluded income where he has included that income in giving effect to a section 177F(1) determination. Clearly the Act does not provide for compensating adjustments in circumstances that apply to Baldan and Moti.''
17. The 1997 audit was also concerned to investigate the affairs of Austcorp No. 268 Pty Limited (``Austcorp''), another company perhaps in the Dan Group of Companies, and Ryde Homes. It would seem from the correspondence tendered that Ryde Homes claimed to be entitled under s 80G of the Act with respect to the 1994 to 1997 years of income to deductions in various (and large) amounts for losses incurred in each year which derived from its membership of a group of companies of which Austcorp was also a member. It was claimed that losses incurred by Austcorp in these years had, under s 80G been transferred to Ryde Homes. Losses claimed to have been incurred by Austcorp in the 1998 year of income were transferred in that year to Kordan.
18. It seems also that Fernmist claimed in the 1996 year to be entitled to revalue shares it claimed to own and which were said to be trading stock of Fernmist giving rise to a loss in Fernmist for that year. The Commissioner appears to have been of the view that the shares claimed to be trading stock were not owned by Fernmist at that time. Ryde Homes claimed to be entitled in the 1996 year of income under s 80G to a transfer of the loss claimed to arise in Fernmist, that company being claimed to be a member of a group of companies which included Ryde Homes.
19. At some time in March 1999 the Commissioner formed the view that the losses said to derive from Austcorp and the loss claimed to have been transferred from Fernmist were not available to Ryde Homes, either because s 80G had no application, or because the provisions of Part IVA of the Act applied. Accordingly on 29 March 1999 the Commissioner made a determination, purporting to do so under s 177F of the Act and operating to disallow the deductions claimed by Ryde Homes for each of the years of income 1994 to 1997 inclusive. An amended assessment was issued on 30 March 1999 in respect of the 1996 year of income to give effect to this determination. That assessment has been objected to by Ryde Homes and the objection disallowed. It would not seem as if the amount of that amended assessment has been paid.
20. On 21 February 2000 the Commissioner made two further determinations under s 177F in respect of the year of income 1996 alone (the determination does not purport to deal with other income years) one disallowing the amount claimed as a deduction under s 80G and derived from Austcorp in the 1996 year of income, and the other the amount claimed under s 80G and derived from Fernmist. An amended assessment to give effect to these determinations was issued on 30 March 1999.
21. Finally there are the determination and amended assessment in respect of Kordan. Kordan was, so it claimed, the transferee of a loss of $9,790,556 by virtue of Subdivision 170-A of the Income Tax Assessment Act 1997 (Cth), the equivalent of s 80G of the Act, that being a loss said to have been incurred by yet another company, namely Adaston Pty Limited, in the 1998 year of income. The loss is hereafter referred to as ``the unclaimed deduction''. For whatever reason Kordan did not claim the loss in its return of income dated 15 January 1999. By force of s 166A of the Act the Commissioner was deemed to have made an assessment on 3 May 1999, that being the date on which it both lodged its return of income and paid the tax calculated by reference to the taxable income it had returned.
22. Kordan objected to the deemed assessment made by force of s 166A of the Act in accordance with the return it had lodged, claiming that it was entitled to the unclaimed deduction.
23. On 21 February 2000 the Commissioner made a determination in respect of the 1998 year of income that the amount of $9,790,556
being the unclaimed deduction be not allowable to Kordan and issued an assessment against Kordan to give effect to that determination.
24. The present proceedings do not relate to the determination made in respect of Ryde Homes by the Commissioner on 29 March 1999 or the assessment which was made pursuant to that determination. It is accepted that each of the determination and assessment is valid. The two determinations made on 21 February 2000 disallowing the losses claimed under s 80G and said to have been transferred from Austcorp to Ryde Homes and the losses claimed under s 80G and said to have been transferred from Fernmist to Ryde Homes the subject of the present proceedings as well as the determination made in respect of Kordan on 21 February 2000 to disallow the unclaimed deduction and the assessment which gave effect to that determination.
The allegations in the statements of claim
25. The case for Dr Dan was that there was no valid basis for the assessment raised against Dr Dan or the determinations upon which it was founded. It was said that the determinations of February 2000 made pursuant to s 177F of the Act predicated a scheme that was inconsistent with the scheme on which the determinations made by the Commissioner in respect of the 1993 Moti (No 5) Trust and the Baldan Trust on 30 March 1999 were based. The former determinations assumed, so it was said that in the 1993 year there was no beneficiary of either trust who was presently entitled to the income of the relevant trust estate, whereas the latter determination postulated that Dr Dan was presently entitled to that income.
26. Further it was said that the determinations made in February 2000 and assessment issued thereafter were made in the course of considering the objections to the amended assessments issued in respect of the Moti (No 5) Trust and the Baldan Trust and after Dr Dan had requested the Commissioner to make a compensatory adjustment pursuant to s 177F(3). They were, it was alleged, made for an improper purpose, namely to intimidate Dr Dan into using his power or authority as a director of the two trustee companies to compromise on terms favourable to the Commissioner the appeals against the assessments issued or alternatively as a response to the request to make the compensatory adjustment. As such both the determination and the assessment were made, it was said, other than in good faith. In making this claim it was said that the determinations and amended assessment claimed to be void had to be seen against the background of the Commissioner's actions in issuing the determinations and assessments against both Kordan and Ryde Homes.
27. In the statement of claim filed in the Kordan application it was alleged that the Commissioner had no power to make the determination claimed to be void without first allowing the unclaimed deduction and in the alternative that the determination was made for the improper purpose of assessing a liability for additional tax under sections 226 and 227 of the Act or to intimidate Kordan.
28. Finally, in the statement of claim filed in the Ryde Homes matter it was alleged that the determinations made in February 2000 were made without power as the tax benefits available to Ryde Homes had already been cancelled by the determination and assessment made in 1999. Alternatively it was said that the determinations were made without power having regard to the provisions of s 166A. It was alleged, additionally, that the determination and assessments were made for an improper purpose, that being as a response to the objection lodged by Ryde Homes against the 1996 assessment or the request for a compensatory adjustment to be made under s 177F(5).
29. In both the Kordan matter and the Ryde Homes matter it is said that the lack of good faith had to be seen in the overall context of the determinations and assessments made or issued in respect of Dr Dan as well as, in the case of Kordan, Ryde Homes and, in the case of Ryde Homes, Kordan.
30. The serious nature of these assertions was elaborated upon in written submissions filed in the appeal which alleged that the determinations and assessments the subject of the present proceedings were both ``vindictive'' and ``punitive''. An ``overwhelming'' inference arose, so it was submitted, that the impugned determinations and assessments were made for the purposes of:
``(i) intimidating the appellant [Dr Dan] in relation to his own personal taxation affairs in order to procure or encourage him to compromise the outstanding disputes of the various trading and trustee members of the
Dan Group of Companies, in which he held office both as a director and as chairman of the boards of directors of its constituent members;
(ii) responding vindictively and punitively to the request for the making of compensating adjustments under sec 177F(3) and (5) made on behalf of various corporate trustee members of the Dan Group who were under the control of boards of directors of whom the appellant was chairman;
(iii) responding vindictively and punitively to the claim made for a deduction for transferred group losses by Kordan in its objection against its 1998 tax assessment after it had returned and paid in full the tax assessed to it without the benefit of such a deduction, well knowing that the appellant was a director and chairman of the board of Kordan and instrumental in the preparation and lodgment of its 1998 tax return and notice of objection.''
31. This is, to say the least, a most serious allegation. The Court should be entitled to expect that it is backed up with cogent evidence. If no direct evidence is available (and that is acknowledged to be the case here) the Court should at least be entitled to have evidence put before it from which a clear inference can be made. In that, the Court has been disappointed.
The judgment appealed from
32. As noted earlier Lindgren J dismissed each of the applications. In his Honour's view the making of a determination under s 177F, when followed by an assessment tendered by the Commissioner in evidence, was part of the making of an assessment and thus gained the protection of s 177(1) of the Act, that is to say, it was open to be challenged in an appeal under Part IVC of the Taxation Administration Act 1953, but not otherwise. This was subject to the Hickman principle which requires a taxpayer, seeking a declaration that the determination and the assessment made pursuant to it was void, to show that the determination and assessment were made in bad faith. In the case of Ryde Homes, while the two determinations under challenge did not give rise to the issue of any notice of further amended assessment, the consequence of s 169A of the Act when read together with s 173 was that the determinations, having been made in connection with the Commissioner's consideration of the objection lodged by that company on 31 May 1999 against the amended assessment notified on 30 March 1999, were to be treated as part of the making of the amended assessment notified on 30 March 1999 and likewise afforded the protection of s 177(1), but subject to the Hickman principle. These matters were not challenged in the appeal, it being accepted by all parties that for the appellant to succeed it was necessary that they establish bad faith on the part of the Commissioner.
33. His Honour refused to infer that in making the determinations and assessments under challenge the Commissioner was actuated by bad faith. His Honour noted that it was common ground between the parties that bad faith could not be inferred merely by the existence of inconsistent assessments. That this is so is authoritatively determined by the decision of the High Court in Richard Walter. Bad faith is not to be inferred merely because the Commissioner issued assessments charging to tax more than one taxpayer in respect of the same income. His Honour noted that while this is so it did not follow from Richard Walter, or the earlier case of
Richardson v FC of T (1932) 2 ATD 19; (1932) 48 CLR 192, that in every case it was necessarily open and appropriate for the Commissioner to do so. It would be necessary to examine all of the circumstances. It would be different if none of the multiple assessments could as in Darrell Lea be correct for, as was said by the full Court in that case at ATC 4049; FCR 186:
``[I]t was critical in Richard Walter that at the time the Commissioner made each of the two assessments he was bona fide able to form the view that each could be correct. While it is true that both could not stand together, it was equally true that one or other of them could be completely correct. Which one, if either was completely correct, of course, was not at that stage known by the Commissioner.''
(original emphasis)
34. It was the submission of senior counsel for Dr Dan before his Honour (and before us) that the assessments demonstrated a lack of good faith because Dr Dan was not a beneficiary of the trust, had no interest at all in the assets of the trust and had received nothing from the trust. It may be remarked that the only evidence of these matters was the evidence of Dr Dan's accountant and that Dr Dan himself gave no evidence. Further it was said the
Commissioner had never identified any scheme which involved as a step in the scheme the failure to appoint, or the non appointment of Dr Dan as a beneficiary of either trust. Absent one or other such step there could be no tax benefit and thus no valid assessment.
35. This submission was met by the following comment of the learned primary Judge at [Dan & Ors v FC of T] 2000 ATC 4359, which was the subject of criticism before us:
``I infer that the Commissioner was not completely satisfied that Fernmist was added as a beneficiary of the Moti (No 5) Trust by midnight on 30 June 1993 or that the purported distributions to it of the amounts of income mentioned of the Moti (No 5) Trust and the Baldon Trust [sic] were made by that time. On the other hand, I infer that he was not completely satisfied that those amounts remained undistributed as at that time and came to think by February 2000 that Dr Dan, apparently the `driving force' behind both Trusts and their trustees, may well have had a present entitlement to the income.
On this state of the evidence, I would not infer bad faith on the part of the Commissioner. I am not persuaded to a contrary view by the fact that, so far as the present evidence reveals, no new facts came to the Commissioner's knowledge between the assessments, in the alternative, of Fernmist and the trustees in March and April 1999, and the assessment of Dr Dan in February 2000.''
36. So far as the determinations and assessments of Kordan were concerned his Honour noted the submission made on behalf of Kordan that there could be no tax benefit to be cancelled in the form of an allowable deduction to that company, none having formed part of the deemed assessment made under s 169A of the Act and thus not having ever been allowed by the Commissioner. The argument put was that it was incumbent on the Commissioner in order for him to make a valid determination under s 177F to cancel a tax benefit, in this case requiring him first to make an amended assessment reducing Kordan's taxable income to nil by allowing to it the deduction which it had claimed in its objection and then making the determination.
37. His Honour did not reach a concluded view on this issue, saying only that he was of the view that bad faith was not established. At 4360 his Honour said:
``... The course of reasoning relied on by Kordan is simply not so obviously correct that I would be prepared to infer that the Commissioner must be taken to have recognised its correctness and known that he was in error.''
38. Nevertheless, his Honour did discuss the legal argument advanced on behalf of Kordan and indicated a view, albeit not a concluded view, that the Commissioner was not required to take the course which senior counsel for Kordan advanced of first allowing the objection and issuing a nil assessment before proceeding with the making of a determination and assessment pursuant to it.
39. Finally, with respect to Ryde Homes his Honour discussed an argument, no longer advanced before us, based upon s 169A(3) and rejected it. His Honour concluded at 4361:
``Again, I do not think that Ryde Homes has demonstrated bad faith. My reasons are consonant with those given above in relation to the appeals by Dr Dan and Kordan. Ryde Homes' submission are not so obviously correct that I would be prepared to infer that the Commissioner must have know that it was not permissible for him to make the two determinations impugned.''
40. Commenting on the submission that there was no tax benefit to be cancelled under s 177F, his Honour said [at 4361]:
``... Further, the Commissioner may well have believed that a tax benefit referable to deductible losses survived, or may have survived, his earlier s 177F determination dated 29 March 1999 and that s 177F(1)(b) authorised the making of the two determinations against that fact or possibility.''
41. In arriving at the conclusion that the appellants had not made out a case of bad faith on the part of the Commissioner, his Honour rejected a submission that the failure on the part of the Commissioner to call evidence made the inference of bad faith (an inference which the submission assumed) more easily drawn:
Jones v Dunkel (1959) 101 CLR 298 and see
ARM Constructions Pty Limited & Ors v DFC of T 86 ATC 4213 at 4219-4220; (1986) 10 FCR 197 at 205
. In refusing to apply Jones v Dunkel in the circumstances of this case, his Honour noted that neither Dr Dan nor any officer of Kordan or Ryde Homes had given evidence either.
The application to admit fresh evidence
42. Before the appeal commenced senior counsel moved the Court in the appeal relating to Dr Dan to admit as fresh evidence in that appeal a document headed ``Reasons for Decision'' emanating from the Commissioner giving an explanation for the rejection of Dr Dan's objection against the amended assessment dated 1 May 2000. In this document the Commissioner, in explaining his reasons for disallowing the objection, explained the schemes which he said attracted the operation of Part IVA of the Act and the various elements of that Part which he claimed to apply in making the determinations. It was submitted that the reasons filled the lacuna said by the Commissioner to exist before the primary Judge by reason of there being no reasons or findings of fact which could lead to the conclusion that there was no basis for the determination made in relation to Dr Dan and thus that the determination was made in bad faith.
43. As a full Court of this Court said recently in
Stirling Harbour Services Pty Ltd v Bunbury Port Authority [2000] FCA 1381, the decision of this Court in
Duralla Pty Ltd v Plant (1984) 2 FCR 342, followed in this Court since 1984 on many occasions, is ripe for reconsideration. That reconsideration would need to be undertaken in light of the decisions of the High Court in respect of the nature of an appeal to the full Court of the Family Court in
Re Coldham; ex parte Brideson [No 2] (1990) 170 CLR 267 and
CDJ v VAJ (1998) FLC ¶92-828; (1998) 197 CLR 172: see also
Minister for Immigration and Multicultural Affairs v Thiyagarajah (2000) 169 ALR 515 at 527-528 per Gaudron J and
Allesch v Maunz (2000) FLC ¶ 93-033 at 87,515-87,516; (2000) 173 ALR 648 at 653-654. If, as Duralla held, the nature of an appeal to this Court is an appeal stricto sensu rather than an appeal by way of rehearing, fresh evidence of matters occurring at least after the judgment appealed from is given would not, despite s 27 of the Federal Court of Australia Act 1976 (Cth), be taken into account in the appeal. It would be otherwise if the nature of the appeal to this Court was, as the nature of an appeal in custody matters in the Family Court was held by the High Court to be, in the nature of a rehearing.
44. However, the present case does not afford the occasion for such a reconsideration. It is clear enough that, even if fresh evidence of matters occurring after judgment is given at first instance can be admitted, that evidence must be such that it would, if available to have been adduced and in fact adduced at the hearing, have produced a different result: cf
Council of the City of Greater Wollongong v Cowan (1955) 93 CLR 435 at 444-447 per Dixon CJ. The present is not such a case. Indeed if anything the document tells to the contrary. What it makes clear is that the reason the Commissioner determined that a tax benefit existed was the role which Dr Dan played as the ultimate owner and/or controller of the entities within the Dan Group of Companies. It is neither necessary nor possible in the present proceedings to express a view on whether there was sufficient material in the files of the Commissioner from which the conclusion could be reached that there was an amount which might reasonably be expected to have been included in Dr Dan's assessable income in the 1983 year of income if the schemes which the Commissioner alleged to exist had not been entered into or carried out. It suffices only to say that there is nothing in the document sought to be tendered which leads to the conclusion that there was no basis upon which the determination could have been made. It follows therefore that the document provides no foundation for any inference of bad faith on the part of the Commissioner to be drawn.
45. For both of these reasons, therefore, we would reject Dr Dan's motion for leave to adduce the fresh evidence.
The submissions on the appeal
46. Senior counsel for the appellants submitted:
1. That the learned primary Judge erred in not applying the rule in Jones v Dunkel in the absence of evidence being adduced by the Commissioner. In particular, it is submitted the failure of Dr Dan or other officers of the appellants to give evidence was an irrelevant consideration to be taken into account in failing to apply the rule and that in taking that failure into account his Honour erred.
2. That in respect of the determination and subsequent reassessment of Dr Dan bad faith should be inferred because there was nothing to suggest that there was any scheme which included, as steps within the scheme, the non-appointment of Dr Dan as a beneficiary of each trust or the non- distribution of the income of each trust. Particularly, it is submitted there were no new facts which came to the knowledge of the Commissioner between the assessments of the trustees of those trusts and the making of the determinations and amended assessment of Dr Dan in February 2000. This submission was, it must be said, largely made in reliance on the fresh evidence sought to be adduced.
3. That having regard to the evidence relating specifically to Dr Dan and in the light of the determinations and assessments made in respect of both Kordan and Ryde Homes, his Honour erred in not inferring and the Court should now infer that the determinations and assessments sought to be impugned were made as a response to the request for the compensatory adjustments under ss 177(3) and (5) of the Act. In particular, it was submitted that the temporal context in which the determinations and assessments were made led to the inference of bad faith.
4. That in regard to the appeal of Kordan his Honour erred in holding that s 226(1) could, in the circumstances of the case, have an operation from which it was submitted that it was open to infer that the determination was made to penalise Kordan by assessing additional tax when the Commissioner must have know that that company could not be liable to it.
5. That in regard to the appeal of Ryde Homes there could have been no tax benefit on which Part IVA of the Act could operate (and this must have been known by the Commissioner) because the earlier determination made on 29 March 1999 would have operated to cancel that tax benefit.
The rule in Jones v Dunkel
47. The rule in Jones v Dunkel is no more than a statement of common sense. It is regularly referred to but often mistakenly applied. It is regularly formulated in two different, albeit related ways. One formulation, derived from the judgment of Dixon J at 304-305 is that where a party having the onus adduces evidence in support of his or her case which gives rise to a positive inference which is more probable than another inference which is also open, that more probable inference if left unexplained will be accepted. It is important to note that his Honour, referring to an unreported judgment of the High Court in Bradshaw v McEwans Pty Ltd (27 April 1951), firmly rejected the rule that failure to give evidence permits an inference to be drawn where the state of evidence is such that there are ``competing inferences of equal degree of probability'' so that the choice between them is a mere matter of conjecture. The other formulation, derived from the judgment of Kitto J at 308 is that where there is an inference favourable to a plaintiff and the defendant choses to call no evidence to rebut it, it can be concluded that that evidence would not have assisted the case of the defendant and an inference favourable to the plaintiff, for which there are grounds in the evidence, might then be more confidently drawn. Both formulations are to be found linked in the judgment of Menzies J at 312 where his Honour, explaining what a proper direction to the jury in that case would make clear:
``(i) that the absence of the defendant... as a witness cannot be used to make up any deficiency of evidence;
(ii) that evidence which might have been contradicted by the defendant can be accepted the more readily if the defendant fails to give evidence;
(iii) that where an inference is open from facts proved by direct evidence and the question is whether it should be drawn, the circumstance that the defendant disputing it might have proved the contrary had he chosen to give evidence is properly to be taken into account as a circumstance in favour of drawing the inference.''
It may be noted that the composite formulation in the judgment of Menzies J and the formulation of the rule by Kitto J, the latter formulation being that which is most generally cited (cf, for example,
Minister for Aboriginal and Torres Strait Islander Affairs v State of Western Australia (1996) 67 FCR 40 at 61-62), may however, differ from that of Dixon J in a minor respect not presently material.
48. However, what is important to note is that the rule, however expressed, does not permit an inference to be drawn by reason of the failure of the other side to call a witness where that inference is not otherwise open. Put another way, the failure to call evidence does not provide positive evidence, nor does it fill up any gap in evidence. In the present case there is no evidence, whether direct of otherwise, which gives rise to the inference which the appellants seek to drawn. It is accepted by the appellants that the existence of inconsistent assessments (and determinations upon which those assessments are based) would not, of itself, permit such an inference to be drawn. The mere fact that the assessments and determinations complained of followed temporally upon an application that the Commissioner make a compensatory adjustment does not raise any inference of bad faith. It does no more than explain why the Commissioner came to consider at that time the affairs of Dr Dan and the trust distributions which were the subject of dispute.
49. It is convenient at this point to say something about the application for compensatory adjustments. It will be recalled that the Commissioner had, relying on Part IVA, made assessments against each of the trustees of the trusts, nominating that the amount in question be included in the trustees income under s 99A of the Act. On behalf of the Dan Group of Companies an application was made for a compensatory adjustment to exclude the income from each trustee. The Commissioner's response (as set out at paragraph 16 above) that he had no power to do so is, with respect to the argument put by senior counsel to the contrary, clearly right. While it may well be that in an appropriate case the Commissioner, having included an amount in a taxpayer's assessable income by applying s 177F, could make in respect of that taxpayer some compensatory adjustment, it would be nonsense for the Commissioner to decide that an amount should be included in a particular taxpayer's assessable income and then decide through the mechanism of the compensatory adjustments to exclude it from assessable income. If it was appropriate for an amount to be included in a particular taxpayer's assessable income, then a fortiori it was appropriate and it could not be fair and reasonable to then excise it. Excision would not amount to a compensatory adjustment.
50. In the present context, once it is appreciated that the Commissioner had no power to make the compensatory adjustments which he was requested to make, it is difficult indeed to infer that the Commissioner was thereafter motivated in any action he took to deter the appellants from pursuing the request.
51. While the learned primary Judge did refer to the failure on the part of the various applicants before him to give direct evidence, we do not think that his Honour did so in the context of thereby refusing to apply the rule in Jones v Dunkel. But whether or not this is correct it seems to us that the present is not a case for applying the rule for the simple reason that the inference which the appellants say might in the absence of evidence be more comfortably drawn is simply not open on the evidence before the Court. In the present case it should be added that depending on the nature of the appeal to the Court the issue before the Court on appeal might not be whether it should draw a particular inference, but merely whether it was open to the primary Judge to draw the inference he or she did or whether the primary Judge erred in so doing. Insofar as the full Court of this Court may itself draw inferences we would adopt the same approach, with respect, as that adopted by the learned primary Judge, namely that we would not infer from the evidence that the Commissioner was in any way motivated in the way alleged by the appellants or that he in any way acted in bad faith in making the determinations and assessments that he did. Insofar as the question before the full Court is merely whether the learned primary Judge erred in declining to draw that inference it is clear that he did not.
The unreasonableness of the determination in respect of Dr Dan
52. There are difficulties in the way of this submission. First, and this is the relevance of the failure of Dr Dan to give evidence, there was no direct evidence other than that of the accountant on information and belief before the Court going to such questions as whether Dr Dan was a beneficiary of the trusts, or for that matter, who the beneficiaries of the trusts were. Secondly, there is not before the Court any evidence at all which reveals what material was before the Commissioner when he made the determinations and assessments complained of,
and which led to the making of them. The Court simply does not know on what information the Commissioner may have based the determinations or what information may have been collected in the intervening time between the assessments of the trustees and the making of the determinations in respect of Dr Dan. Thirdly, and despite a denial by senior counsel for Dr Dan, the submission misconceives the nature of the determination process required by Part IVA.
53. In a case such as the present a determination under Part IVA that an amount be included in Dr Dan's assessable income does not require either that Dr Dan be a beneficiary of the trust or that either the non-appointment of Dr Dan as a beneficiary or the non-distribution to him of the income of the trusts be a part of a scheme. All that is required is that there be a tax benefit as defined in s 177C, namely that the circumstances are such that but for the scheme it might reasonably be expected that there is an amount that would have been included in the assessable income of Dr Dan. If Part IVA is to be applied the Commissioner is required under s 177F(2) to nominate the provision of the Act under which the amount is deemed to be included in the assessable income. The nomination of s 97 does not mean, nor could it mean, that Dr Dan had to be a beneficiary of the trust presently entitled to its income, for otherwise there would be no point in the making of a determination under Part IVA. Dr Dan, if a beneficiary presently entitled to the income of the trusts, would be liable directly under s 97 of the Act to tax without the need for the making of a determination under s 177F.
54. There is nothing on the evidence before the Court which would lead to the conclusion that the making of the determination in question was not capable of being authorised by Part IVA of the Act. Whether it was is a matter that will be investigated in due course in respect of the appeal against the assessment founded on the determination.
Kordan and the application of s 226(1)
55. In our view the learned primary Judge was correct in deciding that it was open to the Commissioner, having regard to the terms of s 226(1), to make the determination he did in relation to Kordan without first having disallowed the objection lodged by it and having issued a nil assessment (even assuming that a nil assessment could be an assessment for this purpose). If it is necessary to go further and decide the point we are of the view that s 226(1) does not require that course to be taken. Section 226(1) provides as follows:
``Where:
(a) for the purpose of making an assessment or arising out of the consideration of an objection, the Commissioner has calculated the tax that is assessable to a taxpayer in relation to a year of income;
(b) in calculating the tax assessable to the taxpayer, a determination or determin- ations made by the Commissioner under subsection 177F(1) was or were taken into account; and
(c) either of the following subparagraphs apply:
(i) no tax would have been assessable to the taxpayer in relation to the year of income if no determination had been made under subsection 177F(1) in relation to the taxpayer in relation to the year of income;
(ii) the amount of tax (in this section referred to as the `amount of claimed tax' ) that would, but for this section, have been assessable to the taxpayer in relation to the year of income if no determination had been made under subsection 177F(1) in relation to the taxpayer in relation to the year of income is less than the amount of tax referred to in paragraph (a);
the taxpayer is liable to pay, by way of penalty, additional tax equal to:
(d) in a case to which subparagraph (c)(i) applies - the penalty percentage of the amount of the tax referred to in paragraph (a); or
(e) in a case to which subparagraph (c)(ii) applies - the penalty percentage of the amount by which the amount of the tax referred to in paragraph (a) exceeds the amount of claimed tax.''
56. In our view in the present case each of paragraphs (a) and (b) are satisfied as is subparagraph (c)(i) of the subsection. As to paragraph (a), it is obvious that the Commissioner was engaged in considering an objection and making an assessment. Further it is clear that the Commissioner would have
calculated the tax which, in his view, was assessable to Kordan. As to paragraph (b), in calculating the tax assessable to Kordan a determination which the Commissioner had made was taken into account. The argument as we understand it is that paragraph (c)(i) could not be satisfied. The argument is said to follow from the fact that under the deemed assessment arising from the lodgment of the return without claiming the deduction referred to in the objection later filed (see s 166A) there was tax both assessed and paid. It is said that unless and until the Commissioner allowed the deduction claimed in the objection it could not be the case that no tax would be assessable to Kordan but for the making of a determination under s 177F. However, that argument is untenable. If, as Kordan asserted in its objection, it was entitled to a deduction for the losses transferred to it by the other members of the Dan Group of Companies no tax was payable by it. The question whether no tax was assessable to Kordan did not depend upon whether or not the objection had been allowed; it depended upon the question whether there were as Kordan claimed losses which were available to it as a deduction under s 80G of the Act. If there were, no tax would be assessable to Kordan whether or not those losses had been claimed as a deduction.
57. It follows in our opinion that a penalty arose by force of s 226(1). The Commissioner where the terms of s 226(1) were satisfied, was required to make an assessment of the additional tax payable. It can not be bad faith to do so.
Ryde Homes
58. Only one matter is relied on in the appeal by Ryde Homes. It is that the making of the two determination in February 2000 was not authorised because, as the result of the earlier determination under Part IVA and the assessment to giving effect to it, there was no longer a tax benefit which Part IVA could operate to cancel.
59. Absent a concession that the 1999 determinations were effective there remains at least the possibility that a tax benefit existed which could have been cancelled by the February 2000 determinations. It is not appropriate for us to determine in these proceedings whether the 1999 determination was effective to achieve its intended purpose.
60. One can readily infer that the Commissioner was uncertain whether the determination made in March 1999, dealing as it did with both loss transfers, might be the subject of attack and accordingly made two fresh determinations, each dealing with separate loss transfers. This may explain the making of the two determinations in the year 2000 and negates the inference which the appellants seek to have drawn, that in making the determinations in the year 2000, the Commissioner was acting in bad faith.
61. In our view Lindgren J was correct in dismissing each of the applications before him. No error has been shown in his Honour's judgment. Even less so have the appellants shown, as was stated in the written submissions filed with the Court in relation to the appeal by Ryde Homes, that any conclusion reached by his Honour had to do ``more with fantasy than with reality''. It is a matter of regret that serious allegations were made without apparent foundation.
62. Each of the appeals should be dismissed with costs.
THE COURT ORDERS THAT:
1. In each matter the appeal be dismissed.
2. Each appellant to pay the respondent's costs of the appeal.


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19 Nov, 2021 18:14
HomeUSA News
WATCH: Kyle Rittenhouse found not guilty by Kenosha jury
Kyle Rittenhouse at the Kenosha County Courthouse on November 19, 2021 in Kenosha, Wisconsin. © AFP / Sean Krajacic
A jury has found Kyle Rittenhouse not guilty on charges of murder and reckless endangerment related to the August 2020 shooting of three participants in the Kenosha, Wisconsin riots.
The jury of five men and seven women delivered its verdict after four days of deliberations. Rittenhouse broke down in tears as the jury foreman read the verdict of not guilty on all counts.
During the week-long trial, prosecutors painted Rittenhouse as a vigilante who crossed state lines with an illegally obtained "assault rifle" and fatally shot Joseph Rosenbaum and Anthony Huber, while wounding Gaige Grosskreutz, who were part of a "crowd full of heroes" peacefully protesting the racist police shooting of black man Jacob Blake.
His defense pointed out that Rittenhouse's father lives in Kenosha, that the then-17-year-old lifeguard was volunteering as a medic, and helped clean up graffiti and stop the crowd of rioters from setting businesses on fire when he was attacked by Rosenbaum and Huber. They also noted that Grosskreutz testified he pointed a handgun at Rittenhouse before he was shot, and argued the teen acted in legitimate self-defense.
Rittenhouse had been charged with five felonies, including first-degree intentional homicide, first-degree reckless homicide and recklessly endangering safety.
'Don't get brazen with me!' Judge in Rittenhouse case unloads on prosecutor (VIDEO)
Judge Bruce Schroeder had previously dismissed the misdemeanor gun possession charge against Rittenhouse, as the Smith & Wesson rifle he carried that night was allowed under Wisconsin law.
Protests against Blake's shooting escalated into riots on August 25, 2020, and multiple businesses in downtown Kenosha were set ablaze. Subsequent investigations cleared police officers of any wrongdoing in the shooting of Blake, who had been armed with a knife.
Black Lives Matter – BLMUS
Russian sex workers & Only Fans stars offered free therapy sessions
First country agrees to set up embassy in METAVERSE


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Health Literacy & Consumer Health Librarians (HLOL #161)
April 1, 2017 by Helen Osborne Leave a Comment
Amy Six-Means, MLIS, is on the librarian team at Children's Health in Dallas, Texas. She worked at two other consumer health libraries prior to that. Six-Means started as an elementary school teacher, later going back to school for a degree in library science. Along the way, she discovered the connection between medical librarianship and health literacy and has been a passionate advocate ever since.
In this podcast, Amy Six-Means talks with Helen Osborne about:
What consumer health librarians do, where they work, and how they help patients, caregivers, and the public better understand about illness, treatment, and health.
How consumer health librarians can make a difference whether working in hospitals, communities, or healthcare systems.
Collaborating with consumer health librarians for better health literacy.
Six-Means A, "Health Literacy's Influence on Consumer Libraries," Medical Reference Services Quarterly, Volume 36, Issue 1, 2017. Abstract available at http://www.tandfonline.com/doi/abs/10.1080/02763869.2017.1259920?journalCode=wmrs20
Medical Library Association, http://www.mlanet.org
Consumer Health Information Specialization from the Medical Library Association, http://www.mlanet.org/p/cm/ld/fid=329
MedLinePlus, https://medlineplus.gov
National Institutes of Health: Centers & Offices, https://www.nih.gov/institutes-nih/list-nih-institutes-centers-offices
CDC, https://www.cdc.gov/
HLM, Video Series for Cover Missouri, http://www.healthliteracy.media/health-insurance-literacy-videos/
Examples of collaborative partnerships with medical/consumer health librarians and community members, public health initiatives, or health care organizations to further health literacy and support patients, loved ones, and the community.
HeLP MN Seniors. Example of a collaborative program with medical librarians and apublic organization. Developed by the Minnesota Health Literacy Partnershipand the University of Minnesota Health Sciences Libraries. Learn more at http://healthliteracymn.org/resources/help-mn-seniors
Michigan Medicine Patient Education Clearinghouse. Developed and maintained by Ruti Volk,S.I., A.H.I.P, UMHS Patient Education Librarian. At http://careguides.med.umich.edu
Davis J, "Health Information Ambassador Program for Patient Education: A Best Practice for Bringing the Consumer Health Library to the Patient," Journal of Consumer Health on the Internet, Volume 17, Issue 1, 2013. Abstract available at http://www.tandfonline.com/doi/abs/10.1080/15398285.2013.756344?src=recsys&journalCode=wchi20
Health Literacy from A to Z: Practical Ways to Communicate Your Health Message, Second Edition (Updated 2018), by Helen Osborne. Relevant chapters include: 1, 13, 27, 29, 32
Read the transcript of this podcast.
http://traffic.libsyn.com/healthliteracy/OsborneSix-Means.mp3
Filed Under: About Health Literacy, All HLOL podcasts, Decision-making, Informed consent, Patient education, Patient perspective, Public health, Risk communication Tagged With: community, consumer health librarians, library


You may also need to set your app's compileSdkVersion to 26, and minSdkVersion to at least 16.
If you plan on shipping either to TestFlight or the iOS App Store, you'll need to add the NSPhotoLibraryUsageDescription key to your iOS app's Info.plist. See iOS App Store Builds.
Build & run on a device, then take a screenshot to invoke the bug reporter! Submit your first bug report, and it'll show up in your email.


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A recipient could be living at the other end of the world and still be able to receive the transaction.
Many are introduced to Bitcoin as a form of digital currency - the new future of money.
But Cryptocurrency has the potential to go beyond that.
The blockchain can be used to prove ownership of items other than just the coins - land titles, insurance claims, crowdfunding and so much more.
Each of these exchanges require coins for transaction fees and in turn adds value to Bitcoin.
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The Blowfish Mirror Wall Panel is a dynamic addition to any room and is captivating for children and adults alike! As you move closer to the center of this large convex mirror, the image flips upside down and then right side up! You can even try shaking your own hand! Physics becomes a fun and fascinating experience for kids of all ages. Decorative and fun for any office, waiting room, home, or play area! Hang it up and watch as children become fascinated by it! Collect all three Sea Life Mirror Panels to have three different types of fun optical illusions.


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What Is This, an NES for Ants?
A couple of years ago, Nintendo released the NES Classic Edition to great acclaim and buyer fervor. It's essentially a miniature version…
Cameron Coward
3 years ago • Gaming
A couple of years ago, Nintendo released the NES Classic Edition to great acclaim and buyer fervor. It's essentially a miniature version of the original NES that's designed purely to emulate the included library of 30 games. Notably, however, it doesn't work with actual NES cartridges, which means you're limited to just the pre-loaded games. TinyNES is also a miniature NES, but it actually works with the original hardware — including cartridges and controllers.
With fewer and fewer NES consoles still functioning, they're getting harder to find and prices are just going higher. TinyNES features that same great hardware, but in a small, modern package. That package isn't much bigger than the NES cartridges themselves. It's a small black box that clearly wasn't designed to garner nostalgia credit by mimicking the appearance of the original NES. But, it does mimic the important stuff: the hardware.
Instead of falling back on glitchy emulation, the TinyNES uses the same CPU and PPU (picture processing unit) that were in the original NES. That ensures smooth console-correct gameplay and compatibility with game cartridges and accessories. The rest of the circuit has been modernized, and the CIC lockout chip has been removed so you don't have to worry about game region issues. It doesn't have HDMI or upscaling, just composite video like the original. If you want a faithful recreation of the NES experience, this is it.
TinyNES isn't for sale yet, but will be launching on Crowd Supply soon. Be sure to sign up for updates so you know when it's available.


This entry was posted on January 21, 2015 by johnstanlake. It was filed under Uncategorized .
Just relax and enjoy, you most probably would have felt better after the massage!
Sounds like going to the barber out there John, is like going to the dentist home here. Wonder what was in the green cream ? COYG's !!


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Best Life Insurance Companies in Spokane, WA
MoneyGeek's pick for the overall best life insurance company in Spokane, Washington, is Transamerica. It also offers the best deals for young people, smokers and seniors. The city's most affordable monthly rates range from approximately $8 per month for $250K insurance to around $20 per month for state-recommended coverage.
Life Insurance In Spokane, WA
Largest Companies in Washington
Purchasing life insurance is a good move if you want to leave your family members with money when you pass away. MoneyGeek analyzed prices and offerings to rank the best life insurance companies in Spokane, Washington, for a range of buyer profiles. This guide can help you shop around and compare rates for your particular needs so that you can land the best deals.
BestLife InsuranceSpokane, WA
Best Life Insurance Companies in Spokane, WA, for 2023
Most Popular in Washington - New York Life
Best for Young People - Transamerica
Best for Seniors - Transamerica
Best Cheap Life Insurance in Spokane
The least expensive provider for men in Spokane for $250K in coverage is Transamerica at an average of $8 per month. At around $8 per month, MassMutual is the most affordable option for women.
Although a policy with a $250,000 coverage limit is less expensive, it might not be sufficient. A suggested level of coverage of $965K was established in Washington based on state-specific elements.
Transamerica offers the most affordable insurance for males at this level of coverage, costing around $20 per month. At approximately $15 per month, Nationwide has the cheapest coverage for women.
Cheapest Life Insurance Companies for Males and Females in Spokane
Life Insurance Costs in Spokane for Men and Women
Our statistics show that the average cost of life insurance for males in Spokane is around 16% less than the statewide average. Similarly, women in the city spend around 17% less on life insurance than the majority of people from Washington.
Men in Spokane spend about $15 monthly for life insurance with $250K coverage, while women pay roughly $13.
The suggested coverage amount for a policy in Washington is dependent on variables like average age, average personal debt, average mortgage debt and average per capita income from the U.S. Bureau of Economic Analysis. The recommended coverage amount is $965K, which costs men roughly $37 per month and women around $36.
Additionally, in Spokane, men pay around $22 while women pay approximately $21 for a 10-year term policy, regardless of the coverage amount.
Average Monthly Life Insurance Rates in Spokane: Men
Average Monthly Life Insurance Rates in Spokane: Women
Life insurance policy costs were determined by gathering 10-year term quotes from major life insurance companies in Spokane using average buyer profile statistics, including the average age of 30, the average weight of 183 pounds for males and 145 pounds for females, and an average coverage need of $965,000.
One of the biggest determinants of your life insurance cost is your gender. In light of their longer life expectancies, women often pay lower rates, according to a National Center for Health Statistics (NCHS) analysis. Men taking up riskier employment and missing regular health appointments are two reasons why women often outlive men. The average cost of life insurance for males is higher because of these statistical probabilities.
Despite the fact that women live longer, statistics suggest that males are more likely to purchase life insurance. Women should insure the economic value they provide to their home, whether or not they are the main breadwinners.
Most Popular Life Insurance Companies in Washington
The three most well-known life insurance companies in Washington are New York Life, Northwestern Mutual and Prudential Financial Inc., with around 9%, 8% and 5% of the market share, respectively. The top seven life insurance companies in Washington own approximately 39% of the state's market share.
The table below from MoneyGeek lists the major life insurance companies in Washington along with their market shares.
Lincoln Financial
The proportion of sales or income that a company generates relative to other businesses in the same sector is referred to as its market share. MoneyGeek compiled the most well-known life insurance providers in Washington for this guide using 2020 market intelligence reports from S&P Global.
Cheapest Life Insurance for Young People in Spokane
The cost of life insurance for young individuals in Spokane ranges from around $14 to $23 per month. According to our research, the following providers offer this age group life insurance policies at the lowest average prices:
Transamerica: $14 per month
Mutual of Omaha: $15 per month
The table below shows a list of the city's top cheap life insurance companies for young people.
Best Life Insurance Companies for Young People in Spokane, WA
Rates were determined by analyzing quotes for a 25-year-old male non-smoker in Spokane who is 5 feet 10 inches and 156 pounds that purchases a 20-year term contract at the average coverage need of $340,000. We chose a 20-year term to provide a longer coverage period for a younger buyer.
Adults under the age of 25 pay less for life insurance. As you get older and are more likely to develop certain illnesses, your insurance expenses will increase. As a result, buying life insurance when you're young is one of the biggest ways to save money on a policy. Your long-term expenditures can be greatly decreased by starting when you are young and healthy.
Cheapest Life Insurance for Seniors in Spokane
Seniors in Spokane may expect to pay around $31 and $67 per month in life insurance premiums. The city's top two most affordable life insurance companies for seniors are, on average:
MassMutual: $33 per month
The table below includes some of Spokane's best-rated and most affordable senior insurance providers.
Best Life Insurance Companies for Seniors in Spokane, WA
Rates were determined by analyzing quotes for a 60-year-old male non-smoker in Spokane who is 5 feet 10 inches and 183 pounds that purchases a 10-year term contract at the average coverage need of $102,000.
Because their coverage is likely to outlast them, seniors are seen as higher-risk individuals. Our sample policy's coverage for seniors is lower than for other groups since most seniors can get by with less insurance.
Seniors typically purchase less coverage since they have grown children who are less financially reliant on them. This means that they have less need for life insurance to protect future finances. This coverage often pays burial costs, outstanding debts and other lesser expenses.
Cheapest Life Insurance for Smokers in Spokane
In Spokane, smokers can typically expect to pay around $110 and $242 per month for life insurance. The following life insurance providers in the city, according to MoneyGeek, provide the most affordable average rates for smokers:
Transamerica: $110 per month
MassMutual: $130 per month
The table below lists several of the city's most affordable insurers for smokers.
Best Life Insurance Companies for Smokers in Spokane, WA
Rates were determined by analyzing quotes for a 30-year-old male smoker in Spokane who is 5 feet 10 inches and 183 pounds that purchases a 20-year term contract at the average coverage need of $965,000. If you are a smoker, we suggest buying a longer-term (20-year) policy to provide longer coverage as rates for smokers increase dramatically as you age.
Smokers are deemed hazardous to cover by life insurance companies because they are more likely to get diseases that shorten their lifespan. Smokers typically pay higher insurance premiums as a result. Fortunately, there are cheap life insurance options for smokers.
Since rates for smokers rise rapidly with age, you might think about purchasing a policy with a longer term of around 20 years.
Bureau of Economic Analysis. "Personal Income and Outlays, April 2022." Accessed July 7, 2022.