Judgment
Horace Mair, Liquidator Washington Gardens Ltd v Commissioner of Income Tax
Civ App 0013/1971 · 1974-07-31
Income tax assessment and trade vs. asset realization; Liquidator’s sale of land deemed trading activity; Appeal dismissed, tax liability upheld
Full metadata
| Cause Number | Civ App 0013/1971 |
|---|---|
| Court | CICA (Civ) |
| Judge | Edun JA, Graham-Perkins JA, Luckhoo JA |
| Parties | Horace Mair, Liquidator Washington Gardens Ltd v Commissioner of Income Tax |
| Judgment Date | 1974-07-31 |
| Subject | Income tax assessment and trade vs. asset realization; Liquidator’s sale of land deemed trading activity; Appeal dismissed, tax liability upheld |
| Filename (current) | 74-07-31_horace_mair_liquidator_washington_gardens_limited_in_voluntary_liquidation_v_commissioner_of_income_tax.pdf |
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