Bradfield v Federal Commissioner of Taxation
34 CLR 1(Judgment by: Knox CJ)
Bradfield
v Fedral Commissioner of Taxtion
Judges:
Knox CJIsaacs J
Gavan Duffy J
Rich J
Starke J
Subject References:
Taxation and revenue
War-time profits tax
Exception
Bonus
Additional tax
Legislative References:
War-time Profits Tax Assessment Act 1917 (No 33) - the Act
Income Tax Assessment Act 1915 (No 34) - the Act
Judgment date: 22 October 1923
Melbourne
Judgment by:
Knox CJ
KNOX C.J. In this case I think it is quite clear that the decision of the learned Judge was right and that the appeal should be dismissed.