Federal Commissioner of Taxation v Thorogood

40 CLR 454
1929 - 0916B - HCA

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Federal Commissioner of Taxation
v Thorogood

Court:

Judges: Isaacs ACJ
Higgins J
Starke J

Subject References:
Taxation and revenue
Income tax
Sales during year of assessment
Payments by installments over several years
Income "derived"

Legislative References:
Income Tax Assessment Act 1922 (Cth) No 37 - ss 4; ss 13; ss 16(a); ss 19; ss 25; ss 51

Hearing date: PERTH 9 September 1927; 12 September 1927; 16 September 1927;
Judgment date: 16 September 1927

Perth

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Appeal dismissed. Proceedings remitted to the Board of Review in order that the Board might proceed to make such formal order as it should deem proper under sub-s. 4 of s. 51 of the Income Tax Assessment Act 1922-1925. Appellant to pay costs of appeal.