Mutual Acceptance Co Ltd v Federal Commissioner of Taxation
69 CLR 389Mutual Acceptance Co Ltd
v Federal Commissioner of Taxation
Judges:
Latham CJ
Rich J
Starke J
Dixon J
Williams J
Subject References:
Taxation and revenue
Pay-roll tax
Collection of instalments due under hire-purchase agreements
Vehicle provided and allowance paid by employer
Liability to tax
Legislative References:
Pay-roll Tax Assessment Act 1941 No 2 - s 3
Judgment date: 4 December 1944
Sydney
Question in case answered: Yes. Costs of case to be costs in the appeal. Case remitted to Chief Justice.
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