John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation

101 CLR 30
1959 - 0227A - HCA

(Judgment by: Taylor J)

Between: John Fairfax & Sons Pty Ltd
And: Federal Commissioner of Taxation

Court:
High Court of Australia

Judges: Dixon CJ
Fullagar J
Kitto J

Taylor JMenzies J

Subject References:
Taxation and revenue
Income Tax
Assessable income
Allowable deductions
Legal expenses
Capital or income expenditure

Legislative References:
Income Tax and Social Services Contribution Assessment Act 1936 - s 51(1)

Hearing date: 17 December 1958; 18 December 1958
Judgment date: 27 February 1959

MELBOURNE

Judgment by:
Taylor J

I agree entirely with my brothers Fullagar and Menzies JJ. in this matter and have nothing to add.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).