Reserved Judgment
p. 25 · Read in the full issue
In Tax Case
Judgment was reserved in the Australian High Court in October in an important case which will test the tax rights of the Commonwealth Govern ment on Norfolk Island.
Esquire Nominees Ltd. argued that the Commissioner of Taxa tion was not entitled to tax dividends received by a Nor folk Island company from a company in Australia. Argu ment centred around the source of the income involved, and the constitutional position of Norfolk Island was not argued.
The issue was heard by Mr.
Justice Gibbs.