Fairfax v Federal Commissioner of Taxation

(1965) 114 CLR 1
39 ALJR 308

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FAIRFAX
v FEDERAL COMMISSIONER OF TAXATION

Court:

Judges: Barwick C.J.
Kitto
Taylor
Menzies
Windeyer JJ.

Judgment date: 2 December 1965

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Question asked in the stated case answered as follows:

Whether s. 11 of the Income Tax and Social Services Contribution Assessment Act 1961 (Act Number 17 of 1961) is valid?

Answer: Yes.

Costs of the stated case to be paid by the appellants.

Case remitted for disposal.