High Court of Australia
4 Cons Cons
Seeley DCT Hut ised Sue v Hill
988) Gssyies aGy esate
ATRI39 ——ALROMS Brgcller, UL to2 Nee
fe Certioner LR , En -= Federal sf a met eae ines (erat cr
(HIGH COURT OF AUSTRALIA.]
THE FEDERAL COMMISSIONER OF
AMONG | eS" ,* APERLLANT; ResponpEnt, AND MUNRO . f ;: : . P ' - . Responpent. APPELLANT, THE BRITISH IMPERIAL OIL COM- \ APPELLANT ;
PANY LIMITED
AND
THE FEDERAL COMMISSIONER OF ) TAXATION \ ESPONDENT.
Pkinson v Geneat
Administrative €Related
TALES
Income Tax—Assessment—Board of Review—Validity of constitution of Board— yy C.or A. Judicial power of Commonwealth—Retrospective legislation—Past decisions of 1g, Board of Appeal—Appeal to High Court—Law imposing taxation—Different es subjects of taxation—Tax on person in respect of business carried on abroad— MELBOURNE,
Deductions from taxable income—Interest actually incurred in producing assessable May 10.19, 14,
'income—Interest on mortgage debt—Money borrowed not used to produce income 17 ; Aug. 25.
—Tyhe Constitution (63 & 64 Vict. c. 12), secs, 55, 71—Income Tar Assessment fac
Os.
Act 1922-1924 (No. 37 of 1922—No. 51 of 1924), secs. 4, 17, 23 (1) (e), (3), 28, Nes, gi,
41, 50, 51—Income Tax Assessment Act 1922-1925 (No. 37 of 1922—No. 28 a - rarke JJ.
of 1925), secs. 17, 21, 23 (1) (e), 28, 41, 44, 50, 51, 514—Income Tax Assessment
Act 1925 (No. 28 of 1925), secs. 16, 17, 18, 19, 21, 22, 24—Income Tax Act May 3}
1922 (No. 38 of 1922)—Income Tax Act 1923 (No. 26 of 1923)—Income Tax "1%
Act 1924 (No, 50 of 1924). Kt Ci, sacs, 7
Held, by Isaacs, Higgins, Gavan Duffy, Rich and Starke JJ. (Knox OJ. Pd
dissenting), that the powers which the Income Tax Assessment Act 1922-1925, VOL. XXXVIII, iM
H.C. of A.
1926.
ew
FrperaL Commis- SIONER OF Taxation v. Monro. Brivis ImpertaL Om Co. Lrp. » Feperau Commis- SIONER OF 'TAXATION.
HIGH COURT [1926.
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