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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

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s170
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Partridge v Mallandaine	(1886) 2 Tax Cas 179		United Kingdom	circa 1886			13
Minister of Finance v Smith	[1927] AC 193; 95 LJPC 193		United Kingdom	circa 1927	LexisNexis / Westlaw		12
USA and Southern (HM Inspector of Taxes) v AB	[1933] 1 KB 713; (1933) 18 Tax Cas 59		United Kingdom	circa 1933	LexisNexis / Westlaw		11
Lindsay v IR Commrs	(1932) 18 Tax Cas 43		United Kingdom	circa 1932			8
Zobory v Commissioner of Taxation of the Commonwealth of Australia	[1995] FCA 269	Federal Court of Australia	Australia - Commonwealth	circa 1995	AustLII		2
Taxation v Madad Pty Ltd	[1984] FCA 311	Federal Court of Australia	Australia - Commonwealth	30 Oct 1984	AustLII		2

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