John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation
101 CLR 301959 - 0227A - HCA
Between: John Fairfax & Sons Pty Ltd
And: Federal Commissioner of Taxation
Judges:
Dixon CJ
Fullagar J
Kitto J
Taylor J
Menzies J
Subject References:
Taxation and revenue
Income Tax
Assessable income
Allowable deductions
Legal expenses
Capital or income expenditure
Legislative References:
Income Tax and Social Services Contribution Assessment Act 1936 - s 51(1)
Judgment date: 27 February 1959
MELBOURNE
ORDER
Question referred to the High Court in the case stated by the board of review answered that the legal expenses mentioned in the said question were not an allowable deduction.
Order that the taxpayer pay the costs of the reference to the High Court.