Koitaki Para Rubber Estates Ltd v Federal Commissioner of Taxation

(1941) 64 CLR 241
(1941) 2 AITR 167

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(Judgment by: McTiernan J)

Between: Koitaki Para Rubber Estates Ltd
And: Federal Commissioner of Taxation

Court:

Judges: Rich ACJ
Starke J

McTiernan JWilliams J

Subject References:
Income Tax (Cth)

Judgment date: 21 April 1941

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Judgment by:
McTiernan J

In my opinion, the judgment and reasons of Dixon J. are correct. I have read the judgments of the Acting Chief Justice and Williams J. and concur in them.

The appeal should be dismissed with costs.