Western Gold Mines NL v. Commissioner of Taxation (WA)

59 CLR 729

Between: Western Gold Mines NL
And: Commissioner of Taxation (Western Australia)

Court:
High Court of Australia

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

Subject References:
TAXATION AND REVENUE
Dividend duty
Sale of mining leases
Realization of capital

Legislative References:
Dividend Duties Act 1902 (WA) (No 32) -

Hearing date: 9 November 1937
Judgment date: 24 February 1938

Melbourne


On appeal from the Supreme Court of Western Australia.


ORDER

Appeal allowed with costs.

Judgment of Supreme Court set aside.

Question asked in originating summons answered: No.

Appeal against assessment allowed with costs.