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TR 96/18 - Income tax: cosmetics and other personal grooming expenses   flag 

[1996] ATOTR 18
Australian Taxation Office
Australia - Commonwealth

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth)
Income Tax Assessment Act 1997 (Cth)
Taxation Administration Act 1953 (Cth)

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction Date Full Text Citation Index † 
Ronpibon Tin NL v FCT [1949] HCA 15; (1949) 78 CLR 47; [1949] ALR 875; (1949) 8 ATD 431; 4 AITR 236; [1949] ALR (CN) 1055; 1 ATR 276 High Court of Australia Australia - Commonwealth 6 Jun 1949 AustLII flag 849
Lunney v FCT; Hayley v FCT [1958] HCA 5; (1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404; 7 AITR 166; (1958) 32 ALJR 139 High Court of Australia Australia - Commonwealth 11 Mar 1958 AustLII flag 335
Charles Moore & Co (WA) Pty Ltd v FCT [1956] HCA 77; (1956) 95 CLR 344; [1957] ALR 68; 11 ATD 147; 6 AITR 379; 6 ATR 379 High Court of Australia Australia - Commonwealth 14 Dec 1956 AustLII flag 173
Commissioner of Taxation v Cooper [1991] FCA 190; (1991) 29 FCR 177; 99 ALR 703; (1991) 21 ATR 1616 Federal Court of Australia Australia - Commonwealth 9 May 1991 AustLII flag 160
Roads and Traffic Authority of NSW v FCT [1993] FCA 314; (1993) 43 FCR 223; (1993) 116 ALR 482; (1993) 26 ATR 76 Federal Court of Australia Australia - Commonwealth 5 Jul 1993 AustLII flag 95
FCT v Edwards [1994] FCA 1051; (1994) 49 FCR 318; (1994) 28 ATR 87 Federal Court of Australia Australia - Commonwealth 29 Apr 1994 AustLII flag 53
Mansfield v FCT [1995] FCA 1008; (1996) 31 ATR 367 Federal Court of Australia Australia - Commonwealth circa 1995 AustLII flag 26

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