Lunney v Commissioner of Taxation

100 CLR 478
1958 - 0311H - HCA

Between: Lunney
And: Commissioner of Taxation

High Court of Australia

Judges: Dixon CJ
McTiernan J
Williams J
Kitto J
Taylor J

Subject References:
Taxation and revenue
Income Tax
Allowable deductions
Fares paid travelling between home and work

Legislative References:
Income Tax and Social Services Contribution Assessment Act 1936 (No 27) - s 51

Hearing date: SYDNEY 26 November 1957; 27 November 1957; 28 November 1957
Judgment date: 11 March 1958



Order in each case stated:

The question in the case stated answered: Such sum is not deductible.

Costs of the case stated to be dealt with by the judge disposing of the appeal.