Parker v Federal Commissioner of Taxation

90 CLR 489
1953 - 1201A - HCA

(Decision by: Webb J)

Between: Parker
And: Federal Commissioner of Taxation

Court:
High Court of Australia

Judges: Dixon CJ

Webb JTaylor J

Subject References:
Taxation and revenue
Income tax
Exemption
Mining

Legislative References:
Income Tax Assessment Act 1936 - s 23

Hearing date: PERTH 21 October 1953; 22 October 1953
Judgment date: 1 December 1953

SYDNEY

Decision by:
Webb J

I would dismiss this appeal for the reasons given by the Chief Justice and Taylor J.  

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