Newton v. Commissioner of Taxation of the Commonwealth of Australia, [1958] A.C. 450 (PC) -- summary under Subsection 245(3)

By services, 28 November, 2015

In interpreting the provisions of s. 260 of the Commonwealth Income Tax and Social Services Contribution Assessment Act, 1936-1951 (Australia), Lord Denning stated (p. 465):

"The word 'purpose' means, not motive but the effect which it is sought to achieve - the end in view."

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Topic
Income Tax Act - s. 245(3)
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purpose
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Node
Drupal 7 entity ID
336975
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