Federal Commissioner of Taxation v United Aircraft Corporation

68 CLR 525

Between: FEDERAL COMMISSIONER OF TAXATION
And: UNITED AIRCRAFT CORPORATION

Court:
High Court of Australia

Judges: Latham CJ
Rich J
Williams J

Subject References:
Taxation and revenue
Income tax
Assessment
Foreign company
Income derived directly or indirectly from sources in Australia

Legislative References:
Income Tax Assessment Act 1936 No 27 - s 6; s 25(1)

Hearing date: MELBOURNE 3 June 1943; 14 June 1943; 11 October 1943; 12 October 1943
Judgment date: 6 December 1943

SYDNEY

ORDER

Appeal dismissed with costs.

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