Smith v Federal Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | [1987] HCA 48,1987-1013 HCA C |
| Date | 1987 |
| Year | 1987 |
| Court | High Court |
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34 cases
1 books & journal articles
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TAXATION OF EMPLOYMENT BENEFITS
...one does not need to have or exercise an employment for tax to be chargeable. 10. [1972] 2 M.L.J. 73. 11. Supra, note 10 at p. 74. 12. (1987) 74 A.L.R. 411. 13. See however, Ball v. Johnson(1971) 47 T.C. 155, a U.K. decision of the High Court which considered the causation test and held tha......