Moffatt v Webb

16 CLR 120

Moffatt v Webb

Court:
HIGH COURT OF AUSTRALIA

Judges: Griffith CJ
Barton J
Isaacs J
Gavan Duffy J

Subject References:
Taxation and revenue
Income tax
Assessment
Deduction
Outgoings
Whether incurred in production of income as a grazier
Whether Commonwealth land tax deductible

Legislative References: - Income Tax Act 1895 (Vic) No 1374

Hearing date: 28 February 1913; 3 March 1913; 11 March 1913; 12 March 1913; 13 March 1913
Judgment date: 13 March 1913

MELBOURNE


ORDER

Appeal allowed with costs. Judgment of Supreme Court set aside. Question asked in originating summons answered: No. Appeal against assessment allowed with costs.