Commissioner of Taxation (Western Australia) v Newman

29 CLR 484

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Commissioner of Taxation (Western Australia)
v Newman

Court:

Judges: Knox CJ
Higgins J
Starke J

Subject References:
Taxation and revenue
Income tax
Sale of business as going concern
Income of vendor
Assessment as to live-stock

Legislative References:
Land and Income Tax Assessment Act 1907 (WA) No 15 - ss 2, 16(1)(a)

Hearing date: PERTH 8 September 1921; 9 September 1921;
Judgment date: 9 September 1921

Perth

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Appeal dismissed with costs.