Forwood Down & Co Ltd v. Commissioner of Taxation (Western Australia)

53 CLR 403

Forwood Down & Co Ltd v. Commissioner of Taxation (Western Australia)

Court:
HIGH COURT OF AUSTRALIA

Judges: Rich J
Starke J
Dixon J
Evatt J
McTiernan J

Subject References:
Taxation and revenue
Dividend duties
Sale of lease and machinery
Profit from sale taken into profit and loss account

Legislative References:
Dividend Duties Act 1902 (WA) No 32 - Section 5; Section 6

Judgment date: 26 August 1935

PERTH


ORDERS

Appeal dismissed with costs.

ON APPEAL FROM THE SUPREME COURT OF WESTERN AUSTRALIA.


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).