Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW)

79 CLR 296
1949 - 0729A - HCA

(Judgment by: McTiernan J.)

Denver Chemical Manufacturing Co
v Commissioner of Taxation (NSW)

Court:
High Court of Australia

Judges: Dixon J.

McTiernan J.
Williams J.
Webb J

Subject References:
Taxation and revenue
Income tax
Foreign company
Local branch
Tax avoidance

Legislative References:
Income Tax (Management) Act 1941 (No 48) 1941 - The Act

Hearing date: 27 July 1949; 28 July 1949; 29 July 1949;
Judgment date: 29 July 1949

Sydney


Judgment by:
McTiernan J.

I entirely agree. I do not wish to add anything.