John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation
101 CLR 301959 - 0227A - HCA
(Judgment by: Kitto J)
Between: John Fairfax & Sons Pty Ltd
And: Federal Commissioner of Taxation
Judges:
Dixon CJ
Fullagar J
Kitto JTaylor 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
Judgment by:
Kitto J
I have had the advantage of reading the reasons for judgment of the Chief Justice, and of Fullagar and Menzies JJ. I respectfully agree in their Honours' opinions and would answer the question in the case stated accordingly.