The Squatting Investment Co Ltd v Federal Commissioner of Taxation86 CLR 570
1953 - 0413A - HCA
Between: The Squatting Investment Co Ltd
And: Federal Commissioner of Taxation
Taxation and revenue
Acquisition of wool supplied by grower in course of business
Income Tax Assessment Act 1936 No 27 - s 6; s 25; s 26(g)
Wool Realization (Distribution of Profits) Act 1948 No 87 - s 7; s 28; s 29
Wool Realization Act 1945 No 49 - s 9; s 10
National Security (Wool) Regulations 1939 SR No 108 - r 30
Judgment date: 13 April 1953
Questions in case stated answered as follows
- Does not arise.
Costs of case stated reserved for the judge disposing of the appeal.