Amalgamated Zinc (De Bavay's) Ltd v Federal Commissioner of Taxation

(1935) 54 CLR 295
(1935) 9 ALJR 342
(1936) ALR 67
(1935) 3 ATD 288

AMALGAMATED ZINC (DE BAVAY'S) LTD v. COMMISSIONER

Court:
HIGH COURT OF AUSTRALIA

Judges:
Latham CJ
Rich J
Starke J
Dixon J
Evatt J
McTiernan J

Subject References:
Taxation and revenue
Income tax
Deductions
Compulsory contributions to fund
Continuing obligation to contribute
Outgoings
Loss made

Legislative References:
Income Tax Assessment Act 1922 (Cth) No 37 - ss 23(1)(a); ss 26

Hearing date: 15 November 1935; 19 December 1935
Judgment date: 19 December 1935

MELBOURNE


ORDER

Questions answered in the negative. Case remitted Costs to be costs in the appeal.