High Court of Australia
1928/55
W. M. Houston, Govt. Print., Melb.
ORIGINAL *
IN THE HIGH COURT OF AUSTRALIA
THE. COMMISSIONER OF TAXATION OF _ THE COMMONWEALTH OF AUSTRALIA
REASONS FOR JUDGMENT
Judgment delivered at.....S¥AM@Y on... Wednesday,..19th August..1959._.
HELTON Ve
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
ORDER
Appeal dismissed with costs.
JUDGMENT
HELTON ve
OF AXATION oF
'A
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HELTON
Ve
OMMISSIONER OF TAXATION OF THE CO. TH AUS' A
In his return of income for the year ended 30th June 1954 the appellant disclosed an assessable income of £3,173. 0. 2. This was the aggregate of amounts said to have been received by him by way of rent (£754), dividends (£7. 7. 9) and an item of income described as winning bets (£2,411.12. 5). The gross amount of winning bets shown
in the statement accompanying the return was £11,494. 3. 5 but £9,082. 11. 4 of this amount was claimed by the appellant
to be non~taxable. Apparently the difference, £2,411, was intended to represent profits made by the taxpayer as a
starting price bookmaker but it seems to include also the
some proceeds of/winning bets made by him in the roll of "punter".
In assessing the appellant to income tax the respondent added the sum of £9,082 to the appellant's assessable income and
then allowed as an additional deduction the amount of £3,408. This latter amount represented a number of items of expenditure which were specified in the statement but not claimed as deductions. They were one-half of the appellant's telephone account (£18.15.8), fodder for race horses (£296.18. 3), losing bets (£3,008.13. 8), betting commissions (£70) and nomination fees for his race horses (£22.10. 0). The appellant objected to the assessment on the ground that the sum of £9,082 represented the proceeds of winning bets and that such bets were not made in the course of any business activity or activities conducted by him. The amount in question, it was said, was "the result of a profitable pastime only". His objection was disallowed and a subsequent
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