Federal Commissioner of Taxation v Dixon
86 CLR 540(1952) 10 ATD 82
[1953] ALR 17
[1952] HCA 65
Federal Commissioner of Taxation
v Dixon
Judges:
Dixon CJ and Williams J
McTiernan J
Webb J
Fullagar J
Subject References:
Taxation and revenue
Income tax
Assessable income
Enlistment of employee in defence forces
Remuneration
Difference between war service pay and civil remuneration paid by employer
Liability to tax
Legislative References:
Income Tax Assessment Act 1936 No 27 - ss 6; 23(5); 23B; 25; 26(d); 26(e)
Defence Act 1903 No 108 - s 118A(3)
Judgment date: 11 December 1952
SYDNEY
Question in the case stated answered: Yes. Costs of the case stated reserved for the Justice disposing of the appeals.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
