Ronpibon Tin NL v Federal Commissioner of Taxation

(1949) 78 CLR 47
(1949) 23 ALJ 139
(1949) 8 ATD 431
[1949] ALR (CN) 1055
[1949] ALR 785
[1949] HCA 15

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Ronpibon Tin N.L. and Tongkah Compound N.L. v Federal Commissioner of Taxation

Court:

Judge: Latham C.J, Rich, Dixon, McTiernan, and Webb JJ.

Judgment date: 6 June 1949

BRISBANE

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Ronpibon Tin No Liability v. The Commissioner of Taxation of the Commonwealth of Australia. - Question answered as follows: -

"As a matter of law no part of the expenditure upon allotments to dependants of the Eastern staff of the company or upon cables is allowable as a deduction and the commissioner rightly disallowed that part of the expenditure as a deduction; subject to the foregoing declaration the learned judge should decide as a matter of fact what part or proportion of the remaining expenses was fairly and properly attributable to gaining the assessable income."

Costs of case to be costs in the appeal.

Tongkah Compound No Liability v. The Commissioner of Taxation of the Commonwealth of Australia. - Question answered as follows: -

"The learned judge should decide what part or proportion of the expenditure in respect of which the deduction is claimed was fairly and properly attributable to gaining the assessable income."

Costs of case to be costs in the appeal.