Federal Commissioner of Taxation v Belford
88 CLR 589(Judgment by: Webb J)
Between: Federal Commissioner of Taxation
And: Belford
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
Judgment date: 19 December 1952
SYDNEY
Judgment by:
Webb J
I agree with the reason for judgment of the Chief Justice and with the answer proposed by his Honour.
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