Waterloo Pastoral Co Ltd v Federal Commissioner of Taxation
72 CLR 262Between: Waterloo Pastoral Co Ltd
And: Federal Commissioner of Taxation
Judge:
Williams J
Subject References:
TAXATION AND REVENUE
Income tax
Assessable income
Exemption
Northern Territory pastoralist company
Management and control
Legislative References:
Income Tax Assessment Act 1936 No 27 - s 23(m)
Judgment date: 19 September 1946
Sydney
ORDER
Appeal allowed.
Assessment set aside.
Respondent to pay costs of the appellant.
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