Hughes v Federal Commissioner of Taxation [1958] HCA 3; (1958) 98 CLR 345 (11 March 1958)

HIGH COURT OF AUSTRALIA

HUGHES v. FEDERAL COMMISSIONER OF TAXATION [1958] HCA 3; (1958) 98 CLR 345

Income Tax

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

CATCHWORDS

Income Tax - Assessment - Assessable income - Taxpayer - British subject - Resident in Australia - Malayan tin companies - Resident in Malaya - Shares owned by taxpayer - Profits of companies - Dividends - Sources out of Australia - Chargeable income - Set-off - Deduction - Malayan income tax - Credit - Income Tax and Social Services Contribution Assessment Act 1936-1953, (No. 27 of 1936 - No. 81 of 1953), ss. 6 (1), 44 (1), 45, 196 (2) - Income Tax Ordinance 1947-1953 (Malaya), ss. 10 (1), 12, 26, 36, 39, 40, 42, 68, 89.

HEARING

Sydney, 1957, September 27, 30;
Melbourne, 1958, March 11. 11:3:1958

DECISION

Case G67 (1956) 7 TBRD 361
Jolly v. Federal Commissioner of Taxation [1934] HCA 66; (1934) 50 CLR 131
Inland Revenue Commissioners v. Reid's Trustees (1949) AC 361
Ellis v. M'Henry (1871) LR 6 CP 228
Webb v. Federal Commissioner of Taxation [1922] HCA 27; (1922) 30 CLR 450