W Nevill & Co Ltd v Federal Commissioner of Taxation

56 CLR 290
1937 - 0308B - HCA

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W Nevill & Co Ltd
v Federal Commissioner of Taxation

Court:

Judges: Latham CJ
Rich J
Dixon J
McTiernan J

Subject References:
Taxation and revenue
Income tax
Deduction
Contract of service
Termination
Income or capital expenditure
Allowance paid during two income years
When deductible

Legislative References:
Income Tax Assessment Act 1922 (Cth) No 37 - ss 23(1)(a); ss 25(e)

Hearing date: SYDNEY 1 December 1936;
Judgment date: 8 March 1937;

Melbourne

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Question answered: Yes, a deduction of PD1,900, part of the said sum of PD2,500. Case remitted. Costs to be costs in the appeal.