Dickenson v Federal Commissioner of Taxation [1958] HCA 62; (1958) 98 CLR 460 (2 April 1958)

HIGH COURT OF AUSTRALIA

DICKENSON v. FEDERAL COMMISSIONER OF TAXATION [1958] HCA 62; (1958) 98 CLR 460

Income Tax (Cth.)

High Court of Australia
Taylor J.(1)
Dixon C.J.(2), McTiernan(3), Williams(4), Webb(5) and Kitto(6) JJ.

CATCHWORDS

Income Tax (Cth.) - Assessment - Income or capital - Business - Garage and service station - Petroleum products - Sale - Restriction to one brand of products - Agreement - Payment in consideration - Income Tax and Social Services Contribution Assessment Act, 1936-1952, (1936-1953), ss. 83, 88, 260.

HEARING

Sydney, 1957, February 8; November 19, 20. 20:11:1957
Sydney, 1958, April 2. 2:4:1958

DECISION

Beak v. Robson (1943) AC 352
Higgs v. Olivier (1952) Ch 311
Colonial Mutual Life Assurance Society Ltd. v. Federal Commissioner of Taxation [1946] HCA 60; (1946) 73 CLR 604
Margerison v. Tyresoles Ltd. (1942) 25 Tax Cas 59
Thompson v. Magnesium Elektron Ltd. (1943) 26 Tax Cas 1
Commissioner of Taxes (Vict.) v. Phillips [1936] HCA 11; (1936) 55 CLR 144
Hose v. Warwick (1946) 27 Tax Cas 459