Commissioner of Taxes (South Australia) v Executor Trustee and Agency Co of South Australia Ltd

63 CLR 108

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(Judgment by: Rich J.) Court:

Judges: Latham CJ

Rich JDixon 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

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Judgment by:
Rich J.

I have had the advantage of reading the judgment of Dixon J. and agree with it. The reasons stated by him express very clearly the opinion I have always held as to the manner of assessing professional incomes, and I can now adhere to my opinion with greater confidence.