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 andservice station - Petroleum products - Sale - Restrictionto one brand ofproducts - Agreement - Payment in consideration - Income Tax and SocialServices 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 ofTaxation[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