W J & F Barnes Pty Ltd v Federal Commissioner of Taxation

96 CLR 294

Between: W J & F Barnes Pty Ltd
And: Federal Commissioner of Taxation

Court:
High Court of Australia

Judges: Dixon CJ
Fullagar J
Kitto J

Subject References:
Taxation and revenue
Income tax
Assessment
Amendment
Payment of retiring allowances

Legislative References:
Income Tax Assessment Act 1936 (No 27) - s 109; s 170

Hearing date: MELBOURNE 22 February 1957; 25 February 1957
Judgment date: 16 April 1957

SYDNEY


ORDER

Question in the case stated answered: No.

Costs of the case stated reserved for the judge disposing of the appeal.