John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation
Jurisdiction | Australia Federal only |
Neutral Citation | [1959] HCA 4,1959-0227 HCA A,1959-0227 HCA B |
Date | 1959 |
Court | High Court |
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3 books & journal articles
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Restatement (Third) of Restitution and Unjust Enrichment, vols.1-2.
...J Weinrib, 'Restoring Restitution' (2005) 91 Virginia Law Review 861. (38) Kull, 'Rationalizing Restitution', above n 37, 1195. (39) (1959) 102 CLR 108, (40) Baumgartner v Baumgartner (1987) 164 CLR 137, 153 (Toohey J); David Securities Pty Ltd v Commonwealth Bank of Australia (1992) 175 CL......
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Restitution
...at 688—689; Hans Just I/S v Danish Ministry for Fiscal Affairs[1981] 2 CMLR 714) but was rejected in Australia (Mason v New South Wales(1959) 102 CLR 108; Commissioner of State Revenue (Victoria) v Royal Insurance Australia Ltd(1994) 182 CLR 51). While there are indeed special consideration......
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Deductibility of travel expenses: Is Australia moving from a global to a schedular income tax?
...Society Ltd v Federal Commissioner of Taxation (1953) 89 CLR 428 and John Fairfax & Sons Pty Ltd v Federal Commissioner of Taxation (1959) 101 CLR 30, where it is used in contradistinction to a capital expense. This is the main use of the concept by Parsons. The judges in Payne generall......