Burt v Commissioner of Taxation

15 CLR 469

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Burt v Commissioner of Taxation

Court:

Judges: Griffith CJ
Barton J
Higgins J

Subject References:
Crown
Crown lands
Crown lease
Liability to income tax
Pastoral lease
Owner
Deductions
Business premises
Improvements
Taxation and revenue
Income tax

Legislative References: - Land and Income Tax Assessment Act 1907 (WA) No 15; Land Act 1898 (WA) 62 Vict No 37

Judgment date: 29 October 1912

PERTH

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ORDERS

Appeal allowed in part. Judgment appealed from varied by answering all the questions in the affirmative except as to huts and buildings used as residences for the manager and other employees, and as to these in the negative, and by ordering respondent to pay the costs of the appeal to the Full Court.

Respondent to pay costs of this appeal.

ON APPEAL FROM THE SUPREME COURT OF WESTERN AUSTRALIA.