BP Refinery (Kwinana) Ltd v Federal Commissioner of Taxation

[1961] ALR 52
(1960) 8 AITR 113
(1960) 12 ATD 204

BP Refinery (Kwinana) Ltd
v Federal Commissioner of Taxation

Court:
High Court of Australia

Judge: Kitto, J

Hearing date: 13, 14 September 1960
Judgment date: 7 October 1960

Melbourne


Order

Appeal allowed with costs. Assessment remitted to the respondent Commissioner to be amended by treating as an allowable deduction the sum of £6104 referred to in the alteration sheet which accompanied the notice of assessment dated 26 May 1959.