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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
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
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
Minister of Finance v Smith	[1927] AC 193; 95 LJPC 193		United Kingdom	circa 1927	LexisNexis / Westlaw		12
Lindsay v IR Commrs	(1932) 18 Tax Cas 43		United Kingdom	circa 1932			8
Partridge v Mallandaine	(1886) 2 Tax Cas 179		United Kingdom	circa 1886			13

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