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Judgment date
Case number
S252/1999
Before
Gleeson CJ, Gaudron, Gummow, Kirby, Hayne JJ
Catchwords
Income tax – Allowable deductions - Travel expenses incurred in travelling between unrelated places of work and business - Whether expenses incurred "in gaining or producing the assessable income".
Words and phrases – "in gaining or producing the assessable income".
Income Tax Assessment Act 1936 (Cth) – s 51(1).