Federal Commissioner of Taxation v Munro; British Imperial Oil Co Ltd v Federal Commissioner of Taxation

38 CLR 153
1926 - 0825A - HCA

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Between: Federal Commissioner of Taxation
And: Munro
Between: British Imperial Oil Co Ltd
And: Federal Commissioner of Taxation

Court:

Judges: Knox CJ
Isaacs J
Higgins J
Rich J
Starke J

Subject References:
Taxation and revenue
Income tax
Judicial power
Appeal
High Court
Judicial power of Commonwealth
Validity of constitution of Board of Review
Deductions
Interest on mortgage debt

Legislative References:
Constitution (Cth) - s 55; s 71
Income Tax Assessment Act 1922 (Cth) - the Act
Income Tax Assessment Act 1923 (Cth) - the Act
Income Tax Assessment Act 1925 (Cth) - the Act

Hearing date: 10 May 1926; 11 May 1926; 12 May 1926; 14 May 1926; 17 May 1926; 25 August 1926; 31 May 1926; 25 August 1926
Judgment date: 25 August 1926

MELBOURNE

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ORDER

Federal Commissioner of Taxation v Munro

Both appeals allowed.

Decisions of Board of Appeal discharged and decision of Commissioner restored.

Costs before Full Court to be paid by respondent.

British Imperial Oil Co v Federal Commissioner of Taxation

Questions answered:

(1)

No;

(2)

Yes.

Costs to be paid by appellant.