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Taxation, Deputy Commissioner of v Martin
Judgment date: 20/10/1995
Court: FCA
Judge: Ryan, O'Loughlin & Tamberlin JJ
Citation:
(1995) 22 AAR 166;
(1995) 31 ATR 414;
(1995) 60 FCR 125;
(1995) 95 ATC 4678;
BC9502755;
Catchwords: Taxation and revenue; Income tax; Appeal from AAT decision upholding taxpayer's objection; Whether "salary" includes amounts paid outside Australia to taxpayer;
Statutes; Interpretation; Income Tax Assessment Act; Whether extra-territorial effect;