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

Cases Referring to this Case

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
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
Mid Density Developments Pty Ltd v Rockdale Municipal Council	[1993] FCA 590	Federal Court of Australia	Australia - Commonwealth	7 Dec 1993	AustLII		1

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

Cases and Articles Cited

Case Name	Citation(s)	Court	Jurisdiction	Date †	Full Text		Citation Index
Australian Federation of Consumer Organisations Inc v Tobacco Institute of Australia Ltd	[1991] FCA 154; [1991] FCR 291; (1991) 100 ALR 568; [1991] ATPR 41-113	Federal Court of Australia	Australia - Commonwealth	18 Apr 1991	AustLII		157
Taxation, Commissioner of (Cth) v Consolidated Fertilizers Ltd	(1991) 101 ALR 385; (1991) 22 ATR 281		Australia	circa 1991	LexisNexis AU		10
Smith Kline & French Laboratories (Aust) Ltd v Secretary, Department of Community Services and Health	[1989] FCA 384; (1990) 22 FCR 73; (1990) 95 ALR 87; (1990) 17 IPR 545; [1990] ATPR 41-010	Federal Court of Australia	Australia - Commonwealth	21 Sep 1989	AustLII		248
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
Musker (HM Inspector of Taxes) v English Electric Co Ltd	(1964) 41 Tax Cas 556		United Kingdom	circa 1964			7
Inland Revenue Commissioners v Rolls-Royce Ltd	[1962] 1 WLR 425		United Kingdom	circa 1962	LexisNexis / Westlaw		11
John Fairfax & Sons Pty Ltd v FCT	[1959] HCA 4; (1959) 101 CLR 30; [1959] ALR 267; (1959) 11 ATD 510; (1959) 32 ALJR 370; (1959) 7 AITR 346	High Court of Australia	Australia - Commonwealth	27 Feb 1959	AustLII		144
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
Moriarty v Evans Medical Supplies Ltd	(1958) 1 WLR 66		United Kingdom	circa 1958	LexisNexis / Westlaw		9
Anglo-French Exploration Co Ltd v Clayson	(1956) 36 Tax Cas 545		United Kingdom	circa 1956			5
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
Hallstroms Pty Ltd v FCT	[1946] HCA 34; (1946) 72 CLR 634; [1946] ALR 434; (1946) 8 ATD 190; (1946) 3 AITR 436	High Court of Australia	Australia - Commonwealth	7 Oct 1946	AustLII		304
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
Sun Newspapers Ltd v FCT	[1938] HCA 73; (1938) 61 CLR 337; [1939] ALR 10; 5 ATD 87; (1938) 1 AITR 403	High Court of Australia	Australia - Commonwealth	23 Dec 1938	AustLII		397
Van den Berghs Ltd v Clark	[1935] UKHL TC_19_390; [1935] AC 431; [1935] All ER 874; (1935) 19 Tax Cas 390	House of Lords	United Kingdom	8 Apr 1935	BAILII		84
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