Allsop v. Federal Commissioner of Taxation

(1965) 113 CLR 341
39 ALJR 201

ALLSOP
v. FEDERAL COMMISSIONER OF TAXATION

Court:
HIGH COURT OF AUSTRALIA

Judges:
Barwick C.J., Taylor
Windeyer JJ.

Judgment date: 9 September 1965


Question asked in the stated case answered as follows: Whether upon the relevant facts the sum of 37,500 pounds is wholly or partly assessable income of the appellant under the provisions of the Income Tax and Social Services Contribution Assessment Act 1936-1958 for the year ending 30th June 1959.

Answer: No. Costs of stated case to be paid by the Commissioner of Taxation.

Case remitted for disposal.