Perrott v Deputy Federal Commissioner of Taxation (New South Wales)

40 CLR 450

Perrott
v Deputy Federal Commissioner of Taxation (New South Wales)

Court:
High Court of Australia

Judges: Knox CJ
Isaacs J
Higgins J
Starke J

Subject References:
Taxation and revenue
Income tax
Buying and selling land
Money paid in installments

Legislative References:
Income Tax Assessment Act 1915 (Cth) No 34 - ss 3; ss 10

Hearing date: SYDNEY 1 May 1925
Judgment date: 1 May 1925

Sydney


Appeal dismissed with costs.

On appeal from the Supreme Court of New South Wales.