Federal Commissioner of Taxation v Munro; British Imperial Oil Co Ltd v Federal Commissioner of Taxation

38 CLR 153
1926 - 0825A - HCA

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(Judgment by: Rich J)

Between: Federal Commissioner of Taxation
And: Munro
Between: British Imperial Oil Co Ltd
And: Federal Commissioner of Taxation

Court:

Judges: Knox CJ
Isaacs J
Higgins J

Rich JStarke J

Subject References:
Taxation and revenue
Income tax
Judicial power
Appeal
High Court
Judicial power of Commonwealth
Validity of constitution of Board of Review
Deductions
Interest on mortgage debt

Legislative References:
Constitution (Cth) - s 55; s 71
Income Tax Assessment Act 1922 (Cth) - the Act
Income Tax Assessment Act 1923 (Cth) - the Act
Income Tax Assessment Act 1925 (Cth) - the Act

Hearing date: 10 May 1926; 11 May 1926; 12 May 1926; 14 May 1926; 17 May 1926; 25 August 1926; 31 May 1926; 25 August 1926
Judgment date: 25 August 1926

MELBOURNE

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Judgment by:
Rich J

I concur in the opinion that the Acts attacked in these cases are valid. As I was a party to the decision in the British Imperial Oil Co's Case, ^[F66] I think it right to state that I adhere to that decision. In Munro's Case I agree that the Commissioner arrived at the right conclusion and that the appeal should be allowed. In the British Imperial Oil Co's Case I answer the questions submitted as follows:

(1)

No;

(2)

Yes.