Colonial Mutual Life Assurance Society Ltd v. Federal Commissioner of Taxation (13 October 1953)

89 CLR 428

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Between: Colonial Mutual Life Assurance Society Ltd
And: Federal Commissioner of Taxation

Court:

Judges: Williams ACJ
Webb J
Fullagar J
Kitto J
Taylor J

Subject References:
Taxation and revenue
Income tax
Assessment
Capital or income
Deduction
Outgoings incurred
Transfer of land
Outgoing of capital nature

Legislative References:
Income Tax Assessment Act 1936 No 27 - s 51(1)

Hearing date: 9 June 1953; 10 June 1953
Judgment date: 13 October 1953

MELBOURNE

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ORDER

Question in the case stated answered: No.

Costs of the case stated reserved for the judge disposing of the appeal.