Hallstroms Pty Ltd v Federal Commissioner of Taxation
72 CLR 634Hallstroms Pty Ltd v Federal Commissioner of Taxation
Court:
Judges:
Latham CJ
Starke J
Dixon J
McTiernan J
Williams J
Subject References:
Taxation and revenue
Income tax
Assessable income
Deduction
Expenditure
Capital or revenue
Outgoings
Legislative References:
Income Tax Assessment Act 1936 No 27 - ss 51(1); ss 196
Judgment date: 7 October 1946
MELBOURNE
ORDER
Appeal allowed with costs. Decision of Board of Review set aside. Assessment remitted to Commissioner for amendment by allowing the deduction of PD6,020 3s. claimed by the appellant.
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