Federal Commissioner of Taxation v Bayly [1952] HCA 31; (1952) 86 CLR 506 (23 June 1952)

HIGH COURT OF AUSTRALIA

FEDERAL COMMISSIONER OF TAXATION v. BAYLY [1952] HCA 31; (1952) 86 CLR 506

Taxation

High Court of Australia
Williams J.(1)

CATCHWORDS

Taxation - Entertainments tax - Provision for refund - Proceeds devoted to public purpose - Expenses - More than fifty per cent of receipts - Partly offset by donation from beneficiary - Notice of assessment - Form - "Satisfaction" of commissioner - Entertainments Tax Assessment Act 1942-1949 (No. 41 of 1942 - No. 5 of 1949), ss. 16D, 18* - Entertainments Tax Regulations (S.R. 1942 No. 421 - S.R. 1944 No. 116), reg. 57.

HEARING

Sydney, 1952, June 18, 19, 23. 23:6:1952

DECISION

R. v. Blakeley; Ex parte Association of Architects, Engineers, Surveyors and Draughtsmen of Australia [1950] HCA 40; (1950) 82 CLR 54
Minister of National Revenue v. Wrights' Canadian Ropes Ltd. (1947) AC 109