Federal Commissioner of Taxation v Belford

88 CLR 589

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Between: Federal Commissioner of Taxation
And: Belford

Court:

Judges: Dixon CJ
Webb J
Fullagar J
Kitto J
Taylor J

Subject References:
Taxation and revenue
Income tax
Assessable income
Income under trusts of will
Deseased estate and trustees ex-Australia
Liability to tax of taxpayer resident in Australia

Legislative References:
Income Tax Assessment Act 1936 No 27 - s 6; s 23(e); s 23(r); s 25(l); s 26(b); s 95; s 96; s 97; s 98; s 99; s 100; S101

Hearing date: 21 November 1952; 24 November 1952
Judgment date: 19 December 1952

SYDNEY

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ORDER

Question in the case stated answered that the income amounting to PDA1,428 referred to in pars. (4) (5) and (6) thereof is the assessable income of Rollande Danielle Belford of the income year ended 30th June 1945.

Costs reserved for the order of the judge disposing of the appeal.