Federal Commissioner of Taxation v Broken Hill South Ltd

65 CLR 150
1941 - 1107C - HCA

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Between: Federal Commissioner of Taxation
And: Broken Hill South Ltd

Court:

Judges: Rich ACJ
Starke J
McTiernan J
Williams J.

Subject References:
TAXATION AND REVENUE
Income Tax
Assessment
Calls on shares of mining companies

Legislative References:
Income Tax Assessment Act 1922 No 37 - s 23(1)(i); s 51(6)
Income Tax Assessment Act 1936 No 27 - s78(1)(d); s 196

Hearing date: 28 October 1941
Judgment date: 7 November 1941

Sydney (heard in Melbourne)

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Appeal dismissed with costs.