Countess of Bective v Federal Commissioner of Taxation

47 CLR 417

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Countess of Bective v Federal Commissioner of Taxation

Court:

Judge: Dixon J

Subject References:
Taxation and revenue
Income tax
Sum paid to taxpayer by trustees of trust in favour of daughter
Whether sum rightly included in assessment of taxpayer

Hearing date: Melbourne 21 June 1932; 22 June 1932; 30 June 1932;
Judgment date: 30 June 1932

Melbourne

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Appeal allowed with costs. Assessment set aside and remitted to the Commissioner of Taxation.