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Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation 7

[1993] FCA 389; (1993) 44 FCR 129; (1993) 116 ALR 503; 26 ATR 260

Federal Court of Australia

Australia - Commonwealth

19th August, 1993

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Mid Density Developments Pty Ltd v Rockdale Municipal Council	[1993] FCA 590	Federal Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		1
Duncan and Commissioner of Taxation (Taxation)	[2020] AATA 2540	Administrative Appeals Tribunal	Australia	30 Jul 2020	AustLII
YCWS and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2013] AATA 444	Administrative Appeals Tribunal	Australia	28 Jun 2013	AustLII
"Carer payment: calculation of 'ordinary income'; whether legal costs are an allowable deduction from income derived from a business"	[2013] SocSecRpr 23	Editors	Australia	circa 2013	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR TR2002/15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 836	Federal Court of Australia	Australia - Commonwealth	27 Aug 1997	AustLII

Law Journal Articles Referring to this Case

Journal Article Title	Citation(s)	Author	Jurisdiction	Date	Full Text		Citation Index †
"Carer payment: calculation of 'ordinary income'; whether legal costs are an allowable deduction from income derived from a business"	[2013] SocSecRpr 23	Editors	Australia	circa 2013	AustLII

Legislation Cited

Legislation Name	Provision
Constitution
Customs Act 1901 (Cth)	s50
Income Tax Assessment Act 1936 (Cth)
Regulations (Cth)

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date	Full Text		Citation Index †
Broken Hill Theatres Pty Ltd v FCT	[1952] HCA 75; (1952) 85 CLR 423; (1952) 9 ATD 423; 5 AITR 296	High Court of Australia	Australia - Commonwealth	2 Jun 1952	AustLII		56
Californian Oil Products Ltd (In Liquidation) v FCT	[1934] HCA 35; (1934) 52 CLR 28; [1934] ALR 339; (1934) 3 ATD 10	High Court of Australia	Australia - Commonwealth	24 Aug 1934	AustLII		41
Heavy Minerals Pty Ltd v FCT	[1966] HCA 60; (1966) 115 CLR 512; (1966) 14 ATD 282; 40 ALJR 280; (1966) 10 AITR 140	High Court of Australia	Australia - Commonwealth	13 Oct 1966	AustLII		27
Southern v Borax Consolidated Ltd	(1941) 1 KB 111; (1940) 4 All ER 412; (1940) 23 Tax Cas 597		United Kingdom	circa 1941	LexisNexis / Westlaw		22
Inland Revenue Commissioners v Rolls-Royce Ltd	[1962] 1 WLR 425		United Kingdom	circa 1962	LexisNexis / Westlaw		11
Taxation, Commissioner of (Cth) v Consolidated Fertilizers Ltd	(1991) 101 ALR 385; (1991) 22 ATR 281		Australia	circa 1991	LexisNexis AU		10
Moriarty v Evans Medical Supplies Ltd	(1958) 1 WLR 66		United Kingdom	circa 1958	LexisNexis / Westlaw		9
Musker (HM Inspector of Taxes) v English Electric Co Ltd	(1964) 41 Tax Cas 556		United Kingdom	circa 1964			7
Anglo-French Exploration Co Ltd v Clayson	(1956) 36 Tax Cas 545		United Kingdom	circa 1956			5
Mid Density Developments Pty Ltd v Rockdale Municipal Council	[1993] FCA 590	Federal Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		1
Duncan and Commissioner of Taxation (Taxation)	[2020] AATA 2540	Administrative Appeals Tribunal	Australia	30 Jul 2020	AustLII
YCWS and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs	[2013] AATA 444	Administrative Appeals Tribunal	Australia	28 Jun 2013	AustLII
"Carer payment: calculation of 'ordinary income'; whether legal costs are an allowable deduction from income derived from a business"	[2013] SocSecRpr 23	Editors	Australia	circa 2013	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR TR2002/15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
TR 2002/15 - Income tax: deductibility of payments incurred on moneys raised through the issue of perpetual notes	[2002] ATOTR 15	Australian Taxation Office	Australia - Commonwealth	circa 2002	AustLII
United Energy Ltd v The Commissioner of Taxation of the Commonwealth of Australia	[1997] FCA 836	Federal Court of Australia	Australia - Commonwealth	27 Aug 1997	AustLII

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