Published online by Cambridge University Press: 24 January 2025
1 (1977) 13 A.L.R.203; 77 A.T.C. 4086. High Court of Australia; Barwick C.J., Jacobs and Aickin JJ.
2 Ss.23(k), 23(kaa) and 23(kab) were omitted in 1973 and re-enacted, in effect, as s. 23AD(3)(a), (b) and (c): Act No. 165 of 1973 ss. 4(1) and 5(1).
3 (1977) 13 A.L.R. 203, 216; 77 A.T.C. 4086, 4095.
4 Ibid.
5 Id. 216; 4095-4096.
6 Id. 205; 4087.
7 Act No. 4 of 1945, s. 4.
8 Gunn's Commonwealth Income Tax Law and Practice (3rd ed. 1951) 126, 127.
9 Butterworths Weekly Current Taxation No. 317 of 22 April 1977.
10 Income Tax Assessment Act 1936, s. 170 (4), (7).