Commissioner of Taxes (Victoria) v Nicholas

59 CLR 230

(Judgment by: McTiernan J)

Commissioner of Taxes (Victoria)
v Nicholas

Court:
High Court of Australia

Judges: Latham CJ
Rich J
Starke J
Evatt J

McTiernan J

Subject References:
Taxation and revenue
Income tax
Bonus shares
Assessable income of shareholder

Legislative References:
Unemployment Relief Tax (Assessment) Act 1933 (Vic) (No 4171) - the Act
Income Tax Act 1935 (Vic) (No 4309) - the Act

Hearing date: MELBOURNE 17 February 1938; 18 February 1938; 21 February 1938; 25 March 1938;
Judgment date: 25 March 1938

Perth

Judgment by:
McTiernan J

I have had the advantage of reading the judgment of my brother Rich, and I agree with the reasons and the conclusion stated therein.

[F1]
[1921] 2 A.C. 171

[F2]
(1921) 2 A.C., at p. 184

[F3]
(1921) 2 A.C., at p. 195

[F4]
[1921] 2 A.C. 171

[F5]
[1921] 2 A.C. 171

[F6]
[1921] 2 A.C. 171

[F7]
(1924) 34 C.L.R. 404

[F8]
(1924) 34 C.L.R. 404

[F9]
(1922) 30 C.L.R. 450

[F10]
(1924) 34 C.L.R., at pp. 413, 414

[F11]
(1924) 34 C.L.R., at p. 417

[F12]
(1924) 34 C.L.R. 404

[F13]
(1924) 34 C.L.R., at p. 407

[F14]
(1924) 34 C.L.R. 404

[F15]
[1921] 2 A.C. 171

[F16]
[1936] A.C. 478

[F17]
[1921] 2 A.C. 171

[F18]
[1926] A.C. 395

[F19]
(1936) A.C., at pp. 493, 494

[F20]
(1921) 2 A.C., at p. 184

[F21]
(1924) 34 C.L.R. 404

[F22]
[1921] 2 A.C. 171

[F23]
[1921] 2 A.C. 171

[F24]
(1924) 34 C.L.R., at p. 416

[F25]
(1924) 34 C.L.R., at p. 416

[F26]
(1924) 34 C.L.R., at pp. 416, 417

[F27]
(1924) 34 C.L.R., at p. 411

[F28]
(1924) 34 C.L.R., at p. 419

[F29]
(1924) 34 C.L.R., at p. 419

[F30]
(1924) 34 C.L.R. 404

[F31]
(1924) 34 C.L.R. 404

[F32]
(1924) 34 C.L.R. 404

[F33]
(1924) 34 C.L.R. 404

[F34]
(1924) 34 C.L.R. 404

[F35]
(1924) 34 C.L.R. 404

[F36]
(1924) 34 C.L.R. 404

[F37]
(1893) 3 Ch. 9; (1894) W.N. 30

[F38]
(1924) 34 C.L.R. 404

[F39]
[1921] 2 A.C. 171

[F40]
[1926] A.C. 395

[F41]
[1936] A.C. 478

[F42]
[1927] 1 K.B. 333

[F43]
(1922) 30 C.L.R. 450

[F44]
(1924) 34 C.L.R. 404

[F45]
(1928) 41 C.L.R. 299

[F46]
[1901] A.C. 26

[F47]
(1924) 34 C.L.R. 404

[F48]
(1928) 41 C.L.R. 299

[F49]
(1924) 34 C.L.R. 404

[F50]
(1928) 41 C.L.R., at p. 309

[F51]
(1928) 41 C.L.R., at pp. 312, 313

[F52]
[1914] A.C. 231

[F53]
(1928) 41 C.L.R., at p. 310

[F54]
(1922) 30 C.L.R. 450

[F55]
(1924) 34 C.L.R. 404

[F56]
[1921] 2 A.C. 171

[F57]
[1926] A.C. 395

[F58]
[1936] A.C. 478

[F59]
[1914] A.C. 231

[F60]
(1936) A.C., at p. 495

[F61]
[1921] 2 A.C. 171

[F62]
[1914] A.C. 231

[F63]
(1921) 2 A.C., at p. 217

[F64]
(1936) A.C., at p. 495

[F65]
[1914] A.C. 231

[F66]
(1921) 2 A.C., at p. 182

[F67]
(1921) 2 A.C., at p. 196

[F68]
(1930) A.C., at p. 732

[F69]
(1924) 34 C.L.R. 404

[F70]
(1924) 34 C.L.R., at p. 411

[F71]
(1924) 34 C.L.R., at p. 418

[F72]
(1924) 34 C.L.R., at p. 419

[F73]
(1924) 34 C.L.R., at p. 417

[F74]
(1928) 41 C.L.R., at p. 306

[F75]
(1924) 34 C.L.R. 404

[F76]
(1937) V.L.R., at p. 341

[F77]
[1914] A.C. 231

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