Federal Court of Australia
CATCHWORDS
Income Tax — Allowable deductions -Whether payments in nature of royalties paid to purchase capital asset —- Whether outgoings
of capital - Income Tax Assessment Act, 1936 s.51(1).
The Commissioner of Taxation of the Commonwealth of Australia v. Cliffs International Inc.
W.A. No. G3 of 1977
Coram: Bowen C.d., Franki and Brennan JJ.
Date: 14th December, 1977
Sydney.
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IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY W.A. No. G3 of 1977
GENERAL DIVISION
On appeal from the Supreme Court of Western Australia
BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Appellant AND: CLIFFS INTERNATIONAL INC.
Respondent ORDER
JUDGES MAKING ORDER: Bowen C.J., Franki and Brennan Jd. DATE OF ORDER: 14th December, 1977 WHERE MADE: Sydney.
THE COURT ORDERS THAT:
1. Appeal allowed.
2. Orders of the Supreme Court set aside. In lieu thereof order that the assessments be remitted to the Commissioner to be amended.
3. Respondent to pay to the Appellant his costs of the appeal and of the proceedings before the Supreme Court, other than the costs of the issue relating to the legal expenses in both Courts.
IN THE FEDERAL COURT OF AUSTRALTA WESTERN AUSTRALIA DISTRICT REGISTRY
W.A. No. G3 of 1977 "
eee
GENERAL DIVISION On appeal from the Supreme Court of Western Australia
BETWEEN: THE COMMISSTONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Appellant
i
CLIFFS INTERNATIONAL INC.
Respondent.
CORAM: Bowen C.J., Franki and Brennan JJ.
14th December, 1977.
SUDGMENT
BOWEN C.J.: This is an appeal from a Judge of the Supreme Court of Western Australia delivered on 24th May 1977 dealing with certain income tax deductions claimed by Cliffs International Inc.
in respect of the income years ended 31st December 1973, and 31st
December 1974.
Cliffs International Inc. ("Cliffs") is a company incorporated in Cleveland, United States of America, which is registered as a foreign company in Western Australia. It isa 1°
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