Douglass v Federal Commissioner of Taxation

45 CLR 95

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Between: Douglass
And: Federal Commissioner of Taxation

Court:

Judges: Rich J
Starke J
Dixon J
Evatt J
McTiernan J

Subject References:
TAXATION AND REVENUE
INCOME TAX
DEDUCTIONS
Tax paid on profits
Shareholder entitled to rebate

Legislative References:
Income Tax Assessment Act 1922 (Cth) - s 16(b)(i); s 16(b)(iii); s 23

Hearing date: 16 April 1931
Judgment date: 11 May 1931

Melbourne (heard in Sydney)

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ORDER

Question answered

The appellant is entitled to a rebate of 1s. in the PD1 on the sum of PD11.830.

Costs, costs in the appeal.