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Smithkline Beecham Laboratories (Australia) Ltd v Commissioner of Taxation   flag  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
Duncan and Commissioner of Taxation (Taxation) [2020] AATA 2540 Administrative Appeals Tribunal Australia 30 Jul 2020 AustLII flag
YCWS and Secretary, Department of Families, Housing, Community Services and Indigenous Affairs [2013] AATA 444 Administrative Appeals Tribunal Australia 28 Jun 2013 AustLII flag
"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 flag
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 flag
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 flag
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 flag
Mid Density Developments Pty Ltd v Rockdale Municipal Council [1993] FCA 590 Federal Court of Australia Australia - Commonwealth 7 Dec 1993 AustLII flag 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 flag

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
Mid Density Developments Pty Ltd v Rockdale Municipal Council [1993] FCA 590 Federal Court of Australia Australia - Commonwealth 7 Dec 1993 AustLII flag 1
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 flag 157
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 flag 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 flag 27
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 flag 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 flag 133
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 flag 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 flag 305
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 flag 398
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 flag 41
Musker (HM Inspector of Taxes) v English Electric Co Ltd (1964) 41 Tax Cas 556 United Kingdom circa 1964 flag 7
Inland Revenue Commissioners v Rolls-Royce Ltd [1962] 1 WLR 425 United Kingdom circa 1962 LexisNexis / Westlaw flag 11
Moriarty v Evans Medical Supplies Ltd (1958) 1 WLR 66 United Kingdom circa 1958 LexisNexis / Westlaw flag 9
Anglo-French Exploration Co Ltd v Clayson (1956) 36 Tax Cas 545 United Kingdom circa 1956 flag 5
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 flag 22
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 flag 84

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