Income Tax Assessment Act or Regulations Income Tax Assessment Act 1936
SYDNEY REASONS FOR JUDGMENT THE COURT 1 In 1988 the Lotto Act 1979
The primary issue in this appeal from the Administrative Appeals Tribunal is whether the rewards so derived by participating clubs were properly to be characterised as income for the purposes of the Income Tax Assessment Act 1936
The club is a company limited by guarantee and was registered as a club under the Registered Clubs Act 1976