The Commonwealth Law Reports: Cases Determined in the High Court of Australia, Volume 34Law Book Company of Australasia Limited - Law reports, digests, etc |
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Results 1-3 of 83
Page 405
... Held , also , that the excess of the value of such shares over the amount credited as paid up in respect of them was not income of the shareholder . CASE STATED . On the hearing of an appeal to the High Court by Thomas James from an ...
... Held , also , that the excess of the value of such shares over the amount credited as paid up in respect of them was not income of the shareholder . CASE STATED . On the hearing of an appeal to the High Court by Thomas James from an ...
Page 609
... Held , that the effect of sec . 14 ( d ) of the Income Tax Assessment Act 1915-1918 , so far as it relates to payments received by a lessee upon an assignment or transfer by him of the lease , is to include in the lessee's income only ...
... Held , that the effect of sec . 14 ( d ) of the Income Tax Assessment Act 1915-1918 , so far as it relates to payments received by a lessee upon an assignment or transfer by him of the lease , is to include in the lessee's income only ...
Page 622
... Held , that , for the purposes of assessing the partnership for war - time profits tax under the War - time Profits Tax Assessment Act 1917-1918 , the accounting period was the yearly period ending on the last day of December , and that ...
... Held , that , for the purposes of assessing the partnership for war - time profits tax under the War - time Profits Tax Assessment Act 1917-1918 , the accounting period was the yearly period ending on the last day of December , and that ...
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Common terms and phrases
1st March action agreed agreement alleged amount appellant application award certificate Charles Kingston CHARLICK Chief Engineer clause conditional purchase contract contractor Courts of Admiralty Crown decision declaration defendant detinue dispute DIXON encumbrances Engineer for Railways entitled evidence fact FEDERAL COMMIS Federal Commissioner Federation of Australia Gavan Duffy Grote Street held High Court Income Tax Assessment interest Isaacs judgment jurisdiction Kandos Cement Kingston Knox C.J. land lease liability liquidator live-stock Loomes Lord matter obligation old company opinion owner paid Parliament parties payment person plaintiff prescribed Privy Council profits provisions purchase-money question reason referred regulations respect respondent Rich shareholders shares Solicitor South Australia SOUTH AUSTRALIAN RAILWAYS South Wales Starke JJ statement of claim statutory stocks Supreme Court Tax Assessment Act thereof transaction trustees vendor wheat Wheat Harvest WODONGA wool words