Federal Commissioner of Taxation v French [1957] HCA 73; (1957) 98 CLR 398 (18 November 1957)

HIGH COURT OF AUSTRALIA

FEDERAL COMMISSIONER OF TAXATION v. FRENCH [1957] HCA 73; (1957) 98 CLR 398

Income Tax

High Court of Australia
Dixon C.J.(1), McTiernan(2), Williams(3), Kitto(4) and Taylor(5) JJ.

CATCHWORDS

Income Tax - Assessment - Exempt income - Engineer - Resident of State - Contract - Employed by company in State - Services rendered to company during three weeks in New Zealand - Payment therefore according to contract to credit of taxpayer's bank account in State - Liability to tax - Income derived "from a source out of Australia" - Income Tax and Social Services Contribution Assessment Act 1936-1951 (No. 27 of 1936 - No. 48 of 1950) ss. 23 (q), 25 (1), 26 (a), 196 - Judiciary Act 1903-1955, s. 18.

HEARING

Sydney, 1957, August 27, 28; November 18. 18:11:1957

DECISION

Robertson v. Federal Commissioner of Taxation [1937] HCA 32; (1937) 57 CLR 147
Watson v. Commissioner of Taxation (W.A.) [1930] HCA 28; (1930) 44 CLR 94
Bennett v. Marshall (1938) 1 KB 591
Bray v. Colenbrander; Harvey v. Breyfogle (1953) AC 503
Colquhoun v. Brooks (1889) 14 App Cas 493
Foulsham v. Pickles (1925) AC 458
Liquidator, Rhodesia Metals Ltd. v. Commissioner of Taxes (1940) AC 774
Federal Commissioner of Taxation v. United Aircraft Corporation [1943] HCA 50; (1943) 68 CLR 525
Commissioner of Taxation v. Cam & Sons Ltd. (1936) 36 SR (NSW) 544; 53 WN 172
Diamond v. Commissioner of Taxes (Q.) (1941) QSR 218; 6 ATD 111
Hall v. Commissioner of Taxation (1950) 67 WN (NSW) 216
Foulsham v. Pickles (1925) AC 459
Automatic Fire Sprinklers Pty. Ltd. v. Watson [1946] HCA 25; (1946) 72 CLR 435
Inland Revenue Commissioners v. Duke of Westminster (1936) AC 1
Archard v. Hornor [1828] EngR 802; (1828) 3 Car & P 349 (172 ER 451)
Snelling v. Lord Huntingfield [1834] EngR 81; (1834) 1 CM & R 20 (149 ER 976)
Smith v. Hayward [1837] EngR 1061; (1837) 7 Ad & E 544 (112 ER 575)
Fewings v. Tisdal [1847] EngR 889; (1847) 1 Ex 295 (154 ER 125)
Emmens v. Elderton [1848] EngR 507; (1853) 4 HLC 624 (10 ER 606)
Brace v. Calder (1895) 2 QB 253
Petrie v. Mac Fisheries Ltd. (1940) 1 KB 258
O'Grady v. M. Saper Ltd. (1940) 2 KB 469
Commissioner of Taxation v. Kirk (1900) AC 588
Harding v. Federal Commissioner of Taxation [1917] HCA 13; (1917) 23 CLR 119
Nathan v. Federal Commissioner of Taxation [1918] HCA 45; (1918) 25 CLR 183