Denver Chemical Manufacturing Co v Commissioner of Taxation (NSW)

79 CLR 296
1949 - 0729A - HCA

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(Judgment by: Webb J.)

Denver Chemical Manufacturing Co
v Commissioner of Taxation (NSW)

Court:

Judges: Dixon J.
McTiernan J.
Williams J.

Webb J

Subject References:
Taxation and revenue
Income tax
Foreign company
Local branch
Tax avoidance

Legislative References:
Income Tax (Management) Act 1941 (No 48) 1941 - The Act

Hearing date: 27 July 1949; 28 July 1949; 29 July 1949;
Judgment date: 29 July 1949

Sydney

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Judgment by:
Webb J.

I agree with the judgment of Dixon J., but with some hesitation as regards the meaning of the words "as he thinks necessary" in s. 210 (1) of the Income Tax (Management) Act 1936.

F. Louat, for the appellant.

K. W. Asprey, for the respondent.

Solicitors for the appellant, A. N. Harding & Breden.

Solicitor for the respondent, F. P. McRae, Crown Solicitor for New South Wales.