Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Federal Commissioner of Taxation v Smith
Judgment date: 7/08/1986
Court: FCA
Judge: Sheppard, Neaves and Wilcox JJ
Citation:
(1986) 13 FCR 116;
(1986) 17 ATR 795;
(1986) 67 ALR 455;
(1986) 86 ATC 4463;
Catchwords: Taxation and revenue; Income tax; Study; Payments to employees on passing exams;