Perrott v Deputy Federal Commissioner of Taxation (New South Wales)

40 CLR 450

(Decision by: Isaacs J)

Perrott
v Deputy Federal Commissioner of Taxation (New South Wales)

Court:
High Court of Australia

Judges: Knox CJ

Isaacs J
Higgins J
Starke J

Subject References:
Taxation and revenue
Income tax
Buying and selling land
Money paid in installments

Legislative References:
Income Tax Assessment Act 1915 (Cth) No 34 - ss 3; ss 10

Hearing date: SYDNEY 1 May 1925
Judgment date: 1 May 1925

Sydney


Decision by:
Isaacs J

I am of the same opinion. Without any disrespect to Mr. Watt I think the case is quite unarguable.


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