Commissioner of Taxes (Victoria) v Nicholas

59 CLR 230

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Commissioner of Taxes (Victoria)
v Nicholas

Court:

Judges: Latham CJ
Rich J
Starke J
Evatt J
McTiernan J

Subject References:
Taxation and revenue
Income tax
Bonus shares
Assessable income of shareholder

Legislative References:
Unemployment Relief Tax (Assessment) Act 1933 (Vic) (No 4171) - the Act
Income Tax Act 1935 (Vic) (No 4309) - the Act

Hearing date: MELBOURNE 17 February 1938; 18 February 1938; 21 February 1938; 25 March 1938;
Judgment date: 25 March 1938

Perth

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Appeal allowed with costs. Order of Supreme Court set aside. Special case remitted to County Court at Melbourne with the following opinion on the question submitted: ``The assessment of the taxpayer for the purposes of special tax and unemployment-relief tax should have included the said amount of PD210,000.'' Respondent to pay costs of special case.

On appeal from the Supreme Court of Victoria.