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Taxation, Federal Commissioner of v Rowe
Judgment date: 29/04/1997
Court: HCA
Judge: Brennan CJ, Dawson, Toohey, Gaudron, McHugh, Gummow & Kirby
Citation:
(1997) 143 ALR 406;
(1997) 187 CLR 266;
(1997) 35 ATR 432;
(1997) 71 ALJR 624;
(1997) 97 ATC 4317;
[1997] 7 Leg Rep 2;
[1997] HCA 16;
Catchwords: Taxation and revenue; Assessment of income; Reimbursement of expenditure which was an allowable deduction; Whether constitutes income of taxpayer;