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TR 95/1 - Income tax: deductibility of advertising that opposes the passing of legislation   flag 

[1995] ATOTR TR95/1
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date †  Full Text Citation Index
FCT v Rothmans of Pall Mall (Aust) Ltd [1992] FCA 434; (1992) 37 FCR 582; (1992) 23 ATR 620 Federal Court of Australia Australia - Commonwealth 8 Sep 1992 AustLII flag 14
Magna Alloys & Research Pty Ltd v FCT [1980] FCA 180; (1980) 33 ALR 213; (1980) 49 FLR 183; (1980) 11 ATR 276; 80 ATC 4,542 Federal Court of Australia Australia - Commonwealth 2 Dec 1980 AustLII flag 240
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
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
Ward and Co Ltd v Commissioner of Taxes (NZ) [1923] AC 145 United Kingdom circa 1923 LexisNexis / Westlaw flag 47

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