Koitaki Para Rubber Estates Ltd v Federal Commissioner of Taxation
(1941) 64 CLR 241(1941) 2 AITR 167
(Judgment by: McTiernan J)
Between: Koitaki Para Rubber Estates Ltd
And: Federal Commissioner of Taxation
Judges:
Rich ACJ
Starke J
McTiernan JWilliams J
Subject References:
Income Tax (Cth)
Judgment date: 21 April 1941
Judgment by:
McTiernan J
In my opinion, the judgment and reasons of Dixon J. are correct. I have read the judgments of the Acting Chief Justice and Williams J. and concur in them.
The appeal should be dismissed with costs.
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