Commissioner of Taxation v Payne

JurisdictionAustralia Federal only
JudgeGleeson CJ,Kirby,Hayne JJ,Gaudron,Gummow JJ
Judgment Date08 February 2001
Neutral Citation2001-0208 HCA B,[2001] HCA 3
CourtHigh Court
Docket NumberS252/1999
Date08 February 2001
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24 cases
1 books & journal articles
  • Deductibility of travel expenses: Is Australia moving from a global to a schedular income tax?
    • Australia
    • Melbourne University Law Review Vol. 25 No. 2, August 2001
    • 1 August 2001
    ...were referring to the judgment of Dixon CJ in Lunney v Federal Commissioner of Taxation (1958) 100 CLR 478, 486 (`Lunney'). (2) (2001) 177 ALR 270. (3) Re the Taxpayer and Deputy Commissioner of Taxation (1997) 46 ALD 718 (`Payne (4) Payne v Federal Commissioner of Taxation (1998) 39 ATR 35......

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