Victorian Employers' Federation v Federal Commissioner of Taxation [1957] HCA 37

forse- co eles rated ae

eR 12 390 HIGH COURT (1957.

[HIGH COURT OF AUSTRALIA.]

VICTORIAN EMPLOYERS' FEDERATION APPELLANT ;

AND

FEDERAL COMMISSIONER OF TAXATION RESPONDENT.

H.C. or A, Income Tax (Cth.)—Assessable income—Exemption—Of income of " trade union "— 1 What is—Whether association of employers included—Income Tax and Social Services Contribution Assessment Act 1936-1947 (No. 27 of 1936—No. 11 of MeELBourne, 1947), s. 23 (f). May 23, June 11.

Kitto J.

Section 23 (f) of the Income Tax and Social Services Contribution Assessment Act 1936-1947 makes exempt from income tax, the income of a " trade union".

Held, that the income of an association of employers was not exempt under

this provision.

AppeaL under the Income Tax and Social Services Contribution

Assessment Act.

The Victorian Employers' Federation appealed to the High Court from a decision of a Board of Review disallowing an objection to an assessment of income tax for the year ended 30th June 1947.

The appeal was heard by Kitto J. in whose judgment hereunder the facts are set forth.

D. I. Menzies Q.C. and K. A. Aickin, for the appellant.

J. A. Nimmo Q.C. and R. K. Fullagar, for the respondent. Cur. adv. vult.

Tune 11. Krrro J. delivered the following written judgment :— This is an appeal under s. 196 of the Income Tax Assessment Act 1936-1947 (Cth.), from the disallowance by a Board of Review of an objection to an assessment of income tax based on income derived by the appellant during the year ended 30th June 1947.

96 C.L.R.] OF AUSTRALIA.

The only ground of objection was, in effect, that the appellant's H-C- or A.

income was exempt from income tax by virtue of par. (f) of s. 23 of

1957. WwW

the Act. That paragraph makes exempt "the income of a trade yyopontay union and the income of an association of employers or employees MEO ES Fo