Uther v Federal Commissioner of Taxation
Jurisdiction | Australia Federal only |
Neutral Citation | 1964-1218 HCA A,[1964] HCA 80,[1965] HCA 42,1965-0812 HCA A |
Date | 1964 |
Year | 1964 |
Court | High Court |
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9 cases
- Commissioner of Taxation v Mcneil
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Commissioner of Taxation v Mcneil
...income to what otherwise was a capital receipt 20. The reasoning in Stevenson and Thornett was followed. 31 Thereafter, in Federal Commissioner of Taxation v Uther21, it was decided (Taylor and Menzies JJ; Kitto J dissenting) that s 44 of the 1936 Act, read with the definition of ‘dividend’......
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