Federal Commissioner of Taxation v Mitchum

(1965) 113 CLR 401
39 ALJR 23

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FEDERAL COMMISSIONER OF TAXATION
v MITCHUM

Court:

Judges: Barwick C.J.
Menzies
Owen JJ.

Judgment date: 30 April 1965

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Questions asked in the stated case answered as follows:

(a)

Whether on the facts appearing from this case and the annexures hereto -

(i)

I am bound to hold that the sum of 16,675 pounds referred to in par. 18 hereof was derived by the respondent directly or indirectly from a source in Australia within the meaning of s. 25 (1) (b) of the Income Tax and Social Services Contribution Assessment Act 1936-1960;

Answer: No.

(ii)

It is open to me to hold that the said sum was derived by the respondent directly or indirectly from a source in Australia within the meaning of s. 25 (1) (b) of the Income Tax and Social Services Contribution Assessment Act 1936-1960.

Answer: Yes.

(b)

If the answer to question (a) (i) or (a) (ii) is in the affirmative, was the said sum, or any part thereof, exempt from tax under s. 23 (c) (vii) of the said Act?

Answer: Not answered.

(c)

If the answer to question (a) (i) or (a) (ii) is in the affirmative, was the said sum of 16,675 pounds, or any part thereof, exempt from income tax under Article IX (2) of the Convention between the Government of the Commonwealth of Australia and the Government of the United States of America for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income set out in the Second Schedule to the Income Tax (International Agreements) Act 1953-1960.

Answer: Not answered.