John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation

101 CLR 30
1959 - 0227A - HCA

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(Judgment by: Taylor J)

Between: John Fairfax & Sons Pty Ltd
And: Federal Commissioner of Taxation

Court:

Judges: Dixon CJ
Fullagar J
Kitto J

Taylor JMenzies 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)

Hearing date: 17 December 1958; 18 December 1958
Judgment date: 27 February 1959

MELBOURNE

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Judgment by:
Taylor J

I agree entirely with my brothers Fullagar and Menzies JJ. in this matter and have nothing to add.