Federal Commissioner of Taxation v Smith

JurisdictionAustralia Federal only
Neutral Citation[1981] HCA 10,1981-0220 HCA A
Date1981
CourtHigh Court
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27 cases
2 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
    ...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......
  • The Income Taxation of Native Title Agreements
    • United Kingdom
    • Federal Law Review No. 39-3, September 2011
    • 1 September 2011
    ...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......

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