Western Gold Mines NL v Commissioner of Taxation (WA)
59 CLR 729[1938] ALR 203
Between: Western Gold Mines NL
And: Commissioner of Taxation (Western Australia)
Judges:
Latham CJ
Starke J
Dixon J
Evatt J
McTiernan J
Subject References:
TAXATION AND REVENUE
Dividend duty
Sale of mining leases
Realization of capital
Legislative References:
Dividend Duties Act 1902 (WA) (No 32) -
Judgment date: 24 February 1938
Melbourne
ORDER
Appeal allowed with costs.
Judgment of Supreme Court set aside.
Question asked in originating summons answered: No.
Appeal against assessment allowed with costs.
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