Ronpibon Tin Nland Tongkah Compound Nl v Federal Commissioner of Taxation

JurisdictionAustralia Federal only
Neutral Citation1949-0606 HCA C,[1949] HCA 15
Year1949
Date1949
CourtHigh Court
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131 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
    ...... can add but little to the operation of the leading words [of the first limb]': Ronpibon Tin NL v Federal Commissioner of Taxation (1949) 78 CLR 47, 56 (`Ronpibon (17) The Tribunal in Payne (AAT) (1997) 46 ALD 718, 722-3 found that `[g]iven the expansive meaning attributed to the first l......
  • Native Title Tax Reforms: Bull's Eye or Wide of the Mark?
    • United Kingdom
    • Federal Law Review No. 41-3, September 2013
    • 1 September 2013
    ...90 Ronpibon Tin NL v Federal Commissioner of Taxation (1949) 78 CLR 47, 55, 59 ('Ronpibon Tin'); See also Ross Parsons, Inc ome Taxation in Australia: Principles of Income, Deductibility and Tax Accounting (Sydney Lawbook, 1985) 482. 91 ITAA97 s 8–1(1). 92 Federal Commissioner of Taxation v......

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