CHENOWETH v. BROOMEVLR 1
Income Tax — Tax on salary or wages — Deductions by employer — Lump sum payment — Whether fixed in relation to any period of time — Whether employer bound to make deductions — Income Tax Assessment Act 1936-1945 (No. 27 of 1936 — No. 4 of 1945), sec. 221C.
Criminal law — Defence of autrefois acquit — When to be raised.