W A Flick & Co Pty Ltd v Federal Commissioner of Taxation

103 CLR 334
1959 - 0907C - HCA

Between: WA Flick & Co Pty Ltd
And: Federal Commissioner of Taxation

Court:
High Court of Australia

Judges: Dixon CJ
McTiernan J
Taylor J
Menzies J
Windeyer J

Subject References:
Taxation and revenue
Pay-roll tax
Meaning of 'Wages' and 'Allowances'
Motor car allowances paid to employees using own vehicles

Legislative References:
Pay-roll Tax Assessment Act 1941 (Cth) - s 3; s 40

Hearing date: 21 August 1959; 24 August 1959
Judgment date: 7 September 1959

SYDNEY

ORDER

Appeal dismissed with costs.

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