Commercial Banking Co. of Sydney Ltd. v Federal Commissioner of Taxation
(1950) 81 CLR 26324 ALJ 132
9 ATD 112
[1950] ALR 453
(Judgment by: McTiernan J)
Between: Commercial Banking Co. of Sydney Ltd.
And: Federal Commissioner of Taxation
Judges:
Latham CJ
Dixon J
Higgins JWilliams J
Webb J
Fullagar J
Subject References:
Income Tax (Cth)
Judgment date: 6 June 1950
Melbourne
Judgment by:
McTiernan J
In my opinion the taxpayer's appeal should be allowed with costs and the commissioner's appeal should be dismissed with costs. (at p309)
I agree with the reasons of Dixon J. (at p309)
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
