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

63 CLR 108

(Judgment by: McTiernan J.) Court:
HIGH COURT OF AUSTRALIA

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..

[F1]
[1915] A.C. 433

[F2]
(1930) 15 Tax Cas. at p. 620

[F3]
(1930) 15 Tax Cas., at pp. 622, 623

[F4]
(1928) 1 K.B., at p. 77

[F5]
(1928) 1 K.B., at p. 77

[F6]
[1922] 2 A.C. 169

[F7]
(1922) A.C., at p. 173

[F8]
[1928] 1 K.B. 73

[F9]
[1924] A.C. 508

[F10]
(1924) A.C., at p. 512

[F11]
[1934] 1 K.B. 178

[F12]
[1928] 1 K.B. 73

[F13]
(1934) 1 K.B., at p. 186

[F14]
[1934] 2 K.B. 351

[F15]
[1928] 1 K.B. 73

[F16]
(1932) 16 Tax Cas. 414

[F17]
(1932) 16 Tax Cas., at p. 421

[F18]
(1937) 56 CLR 774

[F19]
[1937] A.C. 610

[F20]
[1920] 2 K.B. 553

[F21]
(1937) 56 CLR 774 ; 4 A.T.D. 253

[F22]
(1932) S.C. 638; 17 Tax Cas. 325

[F23]
[1912] A.C. 443

[F24]
(1936) Cmd. 5131, p. 49

[F25]
(1912) A.C., at p. 454

[F26]
(1926) 11 Tax Cas., at pp. 520, 521

[F27]
(1927) 40 C.L.R., at p. 458

[F28]
(1924) A.C., at p. 512

[F29]
(1932) 47 CLR 471

[F30]
(1917) 23 CLR 119

[F31]
(1932) S.C. 638; 17 Tax Cas. 325

[F32]
(1932) S.C. 638; 17 Tax Cas., at p. 330

[F33]
(1932) S.C. 638; 17 Tax Cas., at p. 332

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