Federal Commissioner of Taxation v Henderson

68 CLR 29
[1943] HCA 604A

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(Judgment by: Rich, J)

Federal Commissioner of Taxation v
Henderson

Court:

Judges: Latham, CJ

Rich, JStarke, J

Subject References:
Taxation and revenue
Income tax
Assessment
Capital or income
Sale of right to mine for gold

Legislative References: - ITAA 1936 27; ITAA 1936 6; ITAA 1936 23(p); ITAA 1936 78(1)(d)

Hearing date: 24 March 1943 & 5 April 1943 & 20 May 1943 & 21 May 1943
Judgment date: 4 June 1943

Melbourne

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Judgment by:
Rich, J

RICH J. The questions arising in this case which are sufficient to dispose of it are largely questions of fact and as I am in substantial agreement with the judgment of the Chief Justice I do not propose to add anything on my part.