Arthur Murray (NSW) PTY LTD v Federal Commissioner of Taxation

(1965) 114 CLR 314
14 ATD 498

ARTHUR MURRAY (N.S.W.) PTY. LTD.
v FEDERAL COMMISSIONER OF TAXATION

Court:
HIGH COURT OF AUSTRALIA

Judge: Barwick C.J., Kitto and Taylor JJ.

Judgment date: 18 November 1965

Answer Question 1 by declaring that on the facts appearing in the case stated the conclusion is not open that a receipt of fees for a specified number of dancing lessons to be given over a period subsequent to the receipt is a derivation of assessable income.

Costs of the case stated reserved for the Justice disposing of the appeals.

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