Reading v Federal Commissioner of Land Tax [1912] HCA 17; (1912) 14 CLR 217 (30 April 1912)

HIGH COURT OF AUSTRALIA

Reading Appellant; and The Federal Commissioner of Land Tax Respondent.

H C of A

30 April 1912

Griffith C.J., Barton and Isaacs JJ.

Stumm K.C. (with him Hart), for appellant.

McGregor for the respondent.

Griffith C.J.,

Barton and Isaacs JJ.

Per curiam. The first question must be answered on the authority of Archer v. Federal Commissioner of Land Tax[1], that the appellant is entitled to a deduction in respect of each share.

The second question need not be answered.

Question answered accordingly.

Solicitors, for appellant, Nicol Robinson, Fox & Edwards Brisbane.

Solicitors, for respondent, Chambers, McNab & McNab, Brisbane.

[1] [1912] HCA 5; 13 C.L.R., 557.