Federal Commissioner of Taxation v Dixon
86 CLR 540(1952) 10 ATD 82
[1953] ALR 17
[1952] HCA 65
Federal Commissioner of Taxation
v Dixon
Judges:
Dixon CJ and Williams J
McTiernan J
Webb J
Fullagar J
Subject References:
Taxation and revenue
Income tax
Assessable income
Enlistment of employee in defence forces
Remuneration
Difference between war service pay and civil remuneration paid by employer
Liability to tax
Legislative References:
Income Tax Assessment Act 1936 No 27 - ss 6; 23(5); 23B; 25; 26(d); 26(e)
Defence Act 1903 No 108 - s 118A(3)
Judgment date: 11 December 1952
SYDNEY
Question in the case stated answered: Yes. Costs of the case stated reserved for the Justice disposing of the appeals.