Emu Bay Railway Co Ltd v Federal Commissioner of Taxation

71 CLR 596

Emu Bay Railway Co Ltd v Federal Commissioner of Taxation

Court:
HIGH COURT OF AUSTRALIA

Judges: Latham CJ
Rich J
Starke J
McTiernan J
Williams J

Subject References:
Taxation and revenue
Income tax
Assessment
Deductions
Outgoings incurred
Income insufficient to pay interest

Legislative References:
Income Tax Assessment Act 1936 No 27 - s 51

Hearing date: 3 October 1944; 6 November 1944;
Judgment date: 6 November 1944

MELBOURNE

ORDER

Question in case answered (a) No; (b) No. Costs of case to be costs in appeal. Case remitted to Starke J.

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