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: Williams J)
Between: Commercial Banking Co. of Sydney Ltd.
And: Federal Commissioner of Taxation
Judges:
Latham CJ
Dixon J
Higgins J
Williams JWebb J
Fullagar J
Subject References:
Income Tax (Cth)
Judgment date: 6 June 1950
Melbourne
Judgment by:
Williams J
WILLIAMS J. On both these appeals I am in substantial agreement with the reasons of Dixon J. I also agree with the declarations which he proposes. In my opinion the appeal of the bank should be allowed and the appeal of the Commissioner of Taxation dismissed. (at p310)
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).
