Hallstroms Pty Ltd v Federal Commissioner of Taxation

72 CLR 634

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(Judgment by: McTiernan J)

Hallstroms Pty Ltd v Federal Commissioner of Taxation

Court:

Judges: Latham CJ
Starke J
Dixon J

McTiernan JWilliams J

Subject References:
Taxation and revenue
Income tax
Assessable income
Deduction
Expenditure
Capital or revenue
Outgoings

Legislative References:
Income Tax Assessment Act 1936 No 27 - ss 51(1); ss 196

Hearing date: 1 August 1946; 2 August 1946
Judgment date: 7 October 1946

MELBOURNE

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Judgment by:
McTiernan J

List of Judges

McTIERNAN J. In my opinion this appeal should be dismissed. I agree with the reasons of my brother Dixon and have nothing to add to them.