Resch v Federal Commissioner of Taxation

66 CLR 198

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Court:

Judges: Rich J
Starke J
Dixon J
McTiernan J

Hearing date: 11 November 1941; 12 November 1941; 13 November 1941; 1942 November 1941; 4 February 1941
Judgment date: 4 February 1942

Sydney

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ORDER

Questions 1 to 7 answered No.

Question 8: Yes to the extent shown in the assessment subject, however, to the answer to the 10th question.

Question 9: This question was not argued, but the answer is Yes.

Question 10: The Commissioner wrongly included in the sum of PD200,519 upon which he based the appellant's share of the amount appropriated as depreciation, the sum of PD63,160, by which sum the said amount exceeded the amount which he ought to have included, viz. PD137,159.

Question 11: This question was not separately argued, but should be answered Yes.

Question 12 (a): Yes.

Question 12 (b): No.

Question 13: No.

Case remitted. Costs to be costs in the appeal.