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Minister of Finance v Smith   flag  12

[1927] AC 193; 95 LJPC 193
United Kingdom

Cases Referring to this Case

Case Name †  Citation(s) Court Jurisdiction Date Full Text Citation Index
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 flag 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 flag 16
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 flag 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 flag 1
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 flag 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 flag 7
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 flag
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 flag
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 flag
United States v Sullivan 274 US 259; 71 L Ed 1037; 47 SCt 607 United States Supreme Court United States 16 May 1927 WorldLII flag 150
WT1997/80-86 and Deputy Commissioner of Taxation [2000] AATA 625; (2000) 45 ATR 1019 Administrative Appeals Tribunal Australia 31 Jul 2000 AustLII flag 2

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 flag

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