Sutton v Commissioner of Taxation
100 CLR 5181959 - 0226C - HCA
Between: Sutton
And: Commissioner of Taxation
Judges:
Dixon CJ
Fullagar J
Kitto J
Taylor J
Windeyer J
Subject References:
Taxation and revenue
Amended assessment
Particulars requested from Commissioner
Board of review
Legislative References:
Income Tax and Social Services Contribution Regulations - r 35
Judgment date: 26 February 1959
MELBOURNE
ORDER
Questions referred to the High Court by the case stated by the Board of Review answered as follows: Question (1) The board has no power to make such an order imposing a legal obligation. Question (2) Yes. Question (3) Does not arise but otherwise the answer would be covered by the answer to Question (1). Order that the taxpayer pay the costs of the reference to the High Court.
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