Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 29

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 32

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JRequest::clean() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 33

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/environment/request.php on line 463

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/environment/request.php on line 464

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/environment/request.php on line 465

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/environment/request.php on line 466

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/environment/request.php on line 467

Strict Standards: Non-static method JRequest::_cleanArray() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/environment/request.php on line 468

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 35

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 38

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 39

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 46

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 47

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 50

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 53

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 54

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 57

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/import.php on line 58

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JFactory::getApplication() should not be called statically in /home/fjmorgtax/public_html/index.php on line 31

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Redefining already defined constructor for class JObject in /home/fjmorgtax/public_html/libraries/joomla/base/object.php on line 57

Strict Standards: Non-static method JApplication::getInstance() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 46

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JApplicationHelper::getClientInfo() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/application/application.php on line 132

Strict Standards: Declaration of JSite::getRouter() should be compatible with & JApplication::getRouter($name = NULL, $options = Array) in /home/fjmorgtax/public_html/includes/application.php on line 0

Strict Standards: Declaration of JSite::getPathWay() should be compatible with & JApplication::getPathway($name = NULL, $options = Array) in /home/fjmorgtax/public_html/includes/application.php on line 0

Strict Standards: Declaration of JSite::getMenu() should be compatible with & JApplication::getMenu($name = NULL, $options = Array) in /home/fjmorgtax/public_html/includes/application.php on line 0

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Deprecated: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/application/application.php on line 732

Deprecated: Non-static method JFactory::_createConfig() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 73

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/registry/registry.php on line 19

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Deprecated: Non-static method JUtility::getHash() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/application/application.php on line 101

Deprecated: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/utilities/utility.php on line 111

Deprecated: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/application/application.php on line 384

Deprecated: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/application/application.php on line 770

Deprecated: Non-static method JFactory::_createSession() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 94

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Deprecated: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 501

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Declaration of JSession::set() should be compatible with JObject::set($property, $value = NULL) in /home/fjmorgtax/public_html/libraries/joomla/session/session.php on line 0

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/session/session.php on line 19

Deprecated: Non-static method JSession::getInstance() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 507

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Deprecated: Non-static method JSessionStorage::getInstance() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/session/session.php on line 108

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Deprecated: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/session/storage.php on line 57

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Warning: session_start(): Cannot send session cookie - headers already sent by (output started at /home/fjmorgtax/public_html/libraries/joomla/import.php:29) in /home/fjmorgtax/public_html/libraries/joomla/session/session.php on line 423

Deprecated: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/session/storage/database.php on line 64

Deprecated: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 268

Deprecated: Non-static method JFactory::_createDBO() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 271

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Deprecated: Non-static method JFactory::getConfig() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 551

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Deprecated: Non-static method JDatabase::getInstance() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 563

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Deprecated: Non-static method JError::isError() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 565

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Deprecated: Non-static method JTable::getInstance() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/session/storage/database.php on line 69

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Deprecated: Non-static method JPath::find() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/database/table.php on line 91

Deprecated: Non-static method JTable::addIncludePath() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/database/table.php on line 91

Deprecated: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/database/table.php on line 112

Warning: session_start(): Cannot send session cache limiter - headers already sent (output started at /home/fjmorgtax/public_html/libraries/joomla/import.php:29) in /home/fjmorgtax/public_html/libraries/joomla/session/session.php on line 423

Warning: Cannot modify header information - headers already sent by (output started at /home/fjmorgtax/public_html/libraries/joomla/import.php:29) in /home/fjmorgtax/public_html/libraries/joomla/session/session.php on line 426

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Deprecated: Non-static method JTable::getInstance() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/application/application.php on line 773

Deprecated: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/database/table.php on line 112

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/joomla/html/parameter.php on line 21

Deprecated: Non-static method JFactory::getUser() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/includes/application.php on line 53

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Deprecated: Non-static method JFactory::getSession() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/factory.php on line 163

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Deprecated: Non-static method JComponentHelper::getParams() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/includes/application.php on line 60

Deprecated: Non-static method JComponentHelper::getComponent() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/application/component/helper.php on line 83

Deprecated: Non-static method JComponentHelper::_load() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/application/component/helper.php on line 39

Deprecated: Non-static method JFactory::getDBO() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/application/component/helper.php on line 196

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Deprecated: Non-static method JRegistryFormat::getInstance() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/registry/registry.php on line 373

Deprecated: Non-static method JFilterInput::clean() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/registry/format.php on line 45

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Declaration of JRegistryFormatINI::objectToString() should be compatible with JRegistryFormat::objectToString(&$object) in /home/fjmorgtax/public_html/libraries/joomla/registry/format/ini.php on line 0

Deprecated: Non-static method JApplicationHelper::getClientInfo() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/includes/application.php on line 61

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Deprecated: Non-static method JLanguage::exists() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/includes/application.php on line 68

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 71

Strict Standards: Non-static method JLoader::load() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 161

Strict Standards: Non-static method JLoader::register() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 138

Strict Standards: Non-static method JLoader::import() should not be called statically in /home/fjmorgtax/public_html/libraries/loader.php on line 186

Deprecated: Non-static method JFolder::exists() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/language/language.php on line 265

Deprecated: Non-static method JPath::clean() should not be called statically, assuming $this from incompatible context in /home/fjmorgtax/public_html/libraries/joomla/filesystem/folder.php on line 392

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National Mutual Life Association & Ors v Comr of State Taxation - SA stamp duty: "rider" insurance policies assessable at general insurance rate [St5]
Tax Newsletter

National Mutual Life Association & Ors v Comr of State Taxation - SA stamp duty: "rider" insurance policies assessable at general insurance rate [St5]

The Full Court of the SA Supreme Court has dismissed the appeals of 3 taxpayers (ING Life, ANZ Life Assurance and AMP Life), but allowed the appeal of 1 taxpayer (National Mutual Life), against the decision of the SA Supreme Court which had affirmed the Commissioner's assessment of stamp duty concerning certain "rider" policies using the higher "general insurance" rate.

The 4 taxpayers sell life insurance products. The life insurance policies can be bundled with "rider" policies, such as TPD cover, terminal illness cover and trauma cover. The taxpayers applied for annual licences as required under the then Stamp Duties Act 1923 (SA) and paid duty at the lower "life insurance" rate. The amount of duty was calculated with respect to the premiums paid on the insurance contracts regardless of whether the cover was with or without riders.

In April 2001, the Commissioner issued Circular 213, which expressed concern about insurers including riders to life insurance policies in one premium, with duty then being calculated at the life insurance rate for the whole amount.

For each of the taxpayers, the Commissioner issued an assessment concerning relevant monthly returns claiming additional stamp duty for the riders at the general insurance rate. The majority of the assessments also included penalties and interest. The amount in dispute totalled some $11.8m (including interest and penalties).

The Full Court held the premiums received for trauma insurance and for TPD insurance should be characterised as premiums received as "premiums relating to policies of any kind (other than life insurance policies)", and accordingly, found the Commissioner was correct to assess duty on the relevant instruments (ie monthly returns) at the general insurance rate in accordance with Sch 2 (ab) of the Stamp Duties Act.

However, the Full Court noted that in the case of National Mutual Life, a number of assessments in part related to premiums that did not fall within the terms of Sch 2 (ab). Accordingly, the Full Court allowed the appeal by National Mutual Life for the limited purpose of allowing the Commissioner to reconsider the relevant assessments.

(National Mutual Life Association & Ors v Comr of State Taxation [2011] SASCFC 106, Supreme Court of South Australia, Full Court, Gray, Sulan, Vanstone JJ, 30 September 2011.)

[LTN 193, 6/10]




 

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