Official Receiver v Federal Commissioner of Taxation (Fox's Case)

(1956) 96 CLR 370
30 ALJ 607
11 ATD 119

Between: Official Receiver
And: Federal Commissioner of Taxation

Court:
High Court of Australia

Judges: Dixon CJ
Williams J
Webb J
Fullagar J
Kitto J

Subject References:
Bankruptcy

Judgment date: 15 October 1956


ORDER

Questions in the case stated answered as follow:

As to question (1) the learned judge was at liberty and bound so to find.
As to question (2) the learned judge was not bound or at liberty so to find.
As to question (3) the basis of such assessments being erroneous the learned judge was not bound or at liberty so to find.
As to question (4) the basis of the assessments being erroneous the learned judge was at liberty and bound so to find.
As to question (5) the learned judge was at liberty in respect of both of such years to find or to refuse to find that income was derived by the official receiver as such trustee being profits arising in the manner stated in part (b) of the question but not at liberty to find that income was derived being the proceeds of a business.
As to question (6) the learned judge was at liberty and bound to find that the official receiver was liable in respect of such income if any to be assessed under s. 99 of the Income Tax and Social Services Contribution Assessment Act 1936-1954.

Costs of the hearing of the reference and case stated in the Full Court reserved for the judge disposing of the appeal.