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Minister of Finance v Smith     12

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
TC Case No 11282 : Whether certain fraudulent share dealing profits constituted part of gross income or not - section 1 (11282)	[2005] ZATC 5	South Africa Tax Court	South Africa	18 Mar 2005	SAFLII
Commissioner of Taxation v La Rosa	[2003] FCAFC 125; (2003) 129 FCR 494; 198 ALR 521; 53 ATR 1	Federal Court of Australia	Australia - Commonwealth	5 Jun 2003	AustLII		11
FCT v La Rosa	[2002] FCA 1036; (2002) 196 ALR 139; (2002) 50 ATR 450	Federal Court of Australia	Australia - Commonwealth	21 Aug 2002	AustLII		16
WT1997/80-86 and Deputy Commissioner of Taxation	[2000] AATA 625; (2000) 45 ATR 1019	Administrative Appeals Tribunal	Australia	31 Jul 2000	AustLII		2
TR 93/25 - Income tax: assessability of proceeds from illegal activities, treatment of amounts recovered and deductibility of fines and penalties	[1993] ATOTR 25	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
TR 93/25 - Income tax: assessability of proceeds from illegal activities, treatment of amounts recovered and deductibility of fines and penalties	[1993] ATOTR TR93/25	Australian Taxation Office	Australia - Commonwealth	circa 1993	AustLII
MacFarlane	[1986] FCA 266; (1986) 13 FCR 356; 67 ALR 624; (1986) 17 ATR 808	Federal Court of Australia	Australia - Commonwealth	8 Aug 1986	AustLII		51
Madad Pty Ltd v Commissioner of Taxation	[1984] FCA 287; (1984) 4 FCR 420; 55 ALR 379; 15 ATR 1118	Federal Court of Australia	Australia - Commonwealth	5 Oct 1984	AustLII		7
FCT v Snowden & Willson Pty Ltd	[1958] HCA 23; (1958) 99 CLR 431; [1958] ALR 523; (1958) 11 ATD 463; (1958) 7 AITR 308; 32 ALJR 167	High Court of Australia	Australia - Commonwealth	15 May 1958	AustLII		133
Hakim Bhai v Commissioner of Income Tax - NLR - 291 of 35	[1934] LKSC 1; (1934) 35 NLR 291	Sri Lankan Supreme Court	Sri Lanka	22 Feb 1934	AsianLII		1
United States v Sullivan	274 US 259; 71 L Ed 1037; 47 SCt 607	United States Supreme Court	United States	16 May 1927	WorldLII		150

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date †	Full Text		Citation Index
"Deductions Arising From Illegal Activities"	[2003] RevenueLawJl 7	Lund, Siska	Australia	circa 2003	AustLII