Federal Commissioner of Taxation v Smith
Jurisdiction | Australia Federal only |
Neutral Citation | [1981] HCA 10,1981-0220 HCA A |
Date | 1981 |
Court | High Court |
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27 cases
- Spassked Pty Ltd v Commissioner of Taxation
- Sommer v Commissioner of Taxation
- Commissioner of Taxation v Cooper
- Federal Commissioner of Taxation v Inkster
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2 books & journal articles
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Deductibility of travel expenses: Is Australia moving from a global to a schedular income tax?
...100 CLR 478, 499. (49) Payne (AAT) (1997) 46 ALD 718, 724 (emphasis in original), citing Federal Commissioner of Taxation v Smith (1981) 147 CLR 578, 586 (Gibbs, Stephen, Mason and Wilson (50) Payne MAT) (1997) 46 ALD 718, 737-8. (51) Ibid 738. (52) Ibid 739. (53) Ibid 737-8. See also Feder......
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The Income Taxation of Native Title Agreements
...Sydney Refractive Surgery Centre Pty Ltd [2008] FCAFC 190, [10]; The Commissioner of Taxation of the Commonwealth of Australia v Smith (1981) 147 CLR 578, 586 (Gibbs CJ, Stephen, Mason and Wilson JJ); The Commissioner of Taxes (Victoria) v Phillips (1936) 55 CLR 144, 153 (Starke J), 156-157......