Commissioner of Taxes (South Australia) v Executor Trustee and Agency Co of South Australia Ltd
63 CLR 108(Judgment by: McTiernan J.) Court:
Judges:
Latham CJ
Rich J
Dixon J
McTiernan J
Subject References:
Taxation and revenue
Income tax
Method of assessment
Alteration of mode of assessment following death of taxpayer
Suggested reading:
Taxation Act 1927 (SA) No 1787, ss 42, 43, 81, 84, 87 Hearing date: 30 September 1938; 3 October 1938 - ADELAIDE
Judgment date: 23 December 1938
MELBOURNE
Judgment by:
McTiernan J.
I agree with the judgment of my brother Dixon..
[1915] A.C. 433
(1930) 15 Tax Cas. at p. 620
(1930) 15 Tax Cas., at pp. 622, 623
(1928) 1 K.B., at p. 77
(1928) 1 K.B., at p. 77
[1922] 2 A.C. 169
(1922) A.C., at p. 173
[1928] 1 K.B. 73
[1924] A.C. 508
(1924) A.C., at p. 512
[1934] 1 K.B. 178
[1928] 1 K.B. 73
(1934) 1 K.B., at p. 186
[1934] 2 K.B. 351
[1928] 1 K.B. 73
(1932) 16 Tax Cas. 414
(1932) 16 Tax Cas., at p. 421
(1937) 56 CLR 774
[1937] A.C. 610
[1920] 2 K.B. 553
(1937) 56 CLR 774 ; 4 A.T.D. 253
(1932) S.C. 638; 17 Tax Cas. 325
[1912] A.C. 443
(1936) Cmd. 5131, p. 49
(1912) A.C., at p. 454
(1926) 11 Tax Cas., at pp. 520, 521
(1927) 40 C.L.R., at p. 458
(1924) A.C., at p. 512
(1932) 47 CLR 471
(1917) 23 CLR 119
(1932) S.C. 638; 17 Tax Cas. 325
(1932) S.C. 638; 17 Tax Cas., at p. 330
(1932) S.C. 638; 17 Tax Cas., at p. 332