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Goodfellow v. Federal Commissioner of Taxation

Published online by Cambridge University Press:  24 January 2025

Abstract

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Type
Case Notes
Copyright
Copyright © 1977 The Australian National University

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References

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).