Commercial Banking Co. of Sydney Ltd. v Federal Commissioner of Taxation
(1950) 81 CLR 26324 ALJ 132
9 ATD 112
[1950] ALR 453
(Judgment by: Williams J)
Between: Commercial Banking Co. of Sydney Ltd.
And: Federal Commissioner of Taxation
Judges:
Latham CJ
Dixon J
Higgins J
Williams JWebb J
Fullagar J
Subject References:
Income Tax (Cth)
Judgment date: 6 June 1950
Melbourne
Judgment by:
Williams J
WILLIAMS J. On both these appeals I am in substantial agreement with the reasons of Dixon J. I also agree with the declarations which he proposes. In my opinion the appeal of the bank should be allowed and the appeal of the Commissioner of Taxation dismissed. (at p310)