Federal Commissioner of Taxation v Miller Anderson Ltd

73 CLR 341
1946 - 0404A - HCA

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Between: Federal Commissioner of Taxation
And: Miller Anderson Ltd

Court:

Judges: Latham CJ
Starke J
Dixon J

Subject References:
Taxation and revenue
War-time company tax
Accumulated profits
Averaging of accumulated profits over accounting period

Legislative References:
War-time (Company) Tax Assessment Act 1940 No 90 - s 24

Hearing date: ADELAIDE 20 September 1945; 21 September 1945; 24 September 1945
Judgment date: 4 April 1946

SYDNEY

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ORDER

Questions in case answered as follows:

(1)

Yes;

(2)

The said sum should be taken into account in the manner stated in par. (c) of question 2.

Costs of case costs in the appeal.

Case remitted to Dixon J.