Mutual Acceptance Co Ltd v Federal Commissioner of Taxation

69 CLR 389

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Mutual Acceptance Co Ltd
v Federal Commissioner of Taxation

Court:

Judges: Latham CJ
Rich J
Starke J
Dixon J
Williams J

Subject References:
Taxation and revenue
Pay-roll tax
Collection of instalments due under hire-purchase agreements
Vehicle provided and allowance paid by employer
Liability to tax

Legislative References:
Pay-roll Tax Assessment Act 1941 No 2 - s 3

Hearing date: SYDNEY 15 November 1944; 4 December 1944;
Judgment date: 4 December 1944

Sydney

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Question in case answered: Yes. Costs of case to be costs in the appeal. Case remitted to Chief Justice.