High Court of Australia
HL Cor A. 1921.
Mexsovnse,
Feb. 15; Mar. 2.
Kapx 03. aran Daiy, 'Bich and" snes.
HIGH COURT
May 1920 restored. The plainti to rie from the defendant her costs before te Supreme Court in Pull Court and. of appeal to this Court.
Solicitor for the appellant, V. J. Hargrave. Solicitor for the respondent, 7. S. O'Halloran,
(HIGH COURT OF AUSTRALIA)
MURRAY : é = Appetit;
E : '
THE FEDERAL COMMISSIONER OF | TAXATION [—
Income Tax—Assessment—Income " derived from sources within Avataia "Dit dends—Company-—Foreign company—Profis derived from Avatraie—Sar= holder resident outside Austratia—Power of Commonwealth Parliament—The Constitution (63 & 64 Viet. c. 12), sec. 51 (11.)—Income Tax Assessment Act 1915-1016 (No. 4 of 1915—No. 39 of 1916), acs. 10, 1
W.M., who was resident and domiciled in England, held shares in ola companies incorporated in England, where the central management asl control were. He also held sbares in a company incorporated in where the management and control were: All these companies earl business in Australia, and derived their main income from sours in Att tralia. Py reason of the incomes so derived the companies were enable declare dividends, and these dividends were payable and paid to W Bnsland,
Held, that the Parliament of the Commonwealth had power to tax tie dividends so received, and that the executor of W. M. was lable undet te Income Taz Assessment Act 1915-1916 to income tax in respect of 8
29CLR) OF AUSTRALIA.
the whole of each dividend as bore to the whole of cach dividend the same H.C, oF A,
proportion that the profits derived by each company from sources in Aus- tralia bore to the total profits of each company
Commissioners of Stamps (Qd.) v. Wienkolt, 20 C.L.R., 681, and Nathan v. Federal Commissioner of Taxation, 25 C.1.R., 183, followed.
SPECIAL CASE. On the hearing of an appeal to the High Court by William Ronald
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