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Accident Compensation Tribunal, Registrar of the (Vic) v Federal Commissioner of Taxation
Judgment date: 20/10/1993
Court: HCA
Judge: Mason CJ, Brennan, Deane, Dawson, Toohey,Gaudron & McHugh JJ
Citation:
(1993) 117 ALR 27;
(1993) 178 CLR 145;
(1993) 26 ATR 353;
(1993) 67 ALJR 922;
(1993) 93 ATC 4835;
[1993] HCA 1;
[1993] HCA 2;
[1993] HCA 3;
Catchwords: Taxation and revenue; Income tax; Income of trust estate; Trust held by Accident Compensation Tribunal;
Constitutional law; States; Whether discrimination against or interference with functions; Taxation levied on State Accident Compensation Tribunal;