Dickson v Commissioner of Taxation (NSW)

(1925) 36 CLR 489
26 SR(NSW) 292
42 WN(NSW) 155
[1925] R & McG 168
31 ALR 393

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Between: Dickson
And: Commissioner of Taxation (NSW)

Court:

Judges: Knox CJ
Isaacs J
Higgins J
Rich J
Starke J

Subject References:
Income tax (NSW)

Judgment date: 24 August 1925

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ORDER

Appeal allowed.

Order of Supreme Court discharged.

Questions answered as follows:

(1)

No.

(2)

Yes:

The sum of 1,916 pounds cannot be wholly excluded from the taxable income of the taxpayer within the meaning of the Income Tax (Management) Act 1912;

The sum should be apportioned as between New South Wales and places outside New South Wales for the purposes of ascertaining what portion of the said sum was income derived from any source in the said State or earned in the said State.

(3)

Yes.

Remit case to Court of Review to proceed in conformity with the judgment.

Respondent to pay appellant his costs in the Supreme Court and in this Court.