Federal Commissioner of Taxation v Belford

88 CLR 589

---

(Decision by: Webb J)

Between: Federal Commissioner of Taxation
And: Belford

Court:

Judges: Dixon CJ

Webb JFullagar J
Kitto J
Taylor J

Subject References:
Taxation and revenue
Income tax
Assessable income
Income under trusts of will
Deseased estate and trustees ex-Australia
Liability to tax of taxpayer resident in Australia

Legislative References:
Income Tax Assessment Act 1936 No 27 - s 6; s 23(e); s 23(r); s 25(l); s 26(b); s 95; s 96; s 97; s 98; s 99; s 100; S101

Hearing date: 21 November 1952; 24 November 1952
Judgment date: 19 December 1952

SYDNEY

---

Decision by:
Webb J

I agree with the reason for judgment of the Chief Justice and with the answer proposed by his Honour.