Vegetable of a flowering plant. This is considerably different from the word's culinary meaning. While peaches, plums, and oranges are "fruit" in both senses, many items commonly called "vegetables", such as eggplants, bell peppers, and tomatoes, are botanically fruits. The question of whether the tomato is a fruit or a vegetable found its way into the United States Supreme Court in 1893. The court ruled unanimously in "Nix v. Hedden" that a tomato is correctly identified as, and thus taxed as, a vegetable, for the purposes of the Tariff of 1883 on imported produce. The court did acknowledge, however, that, botanically
Cridland v Federal Commissioner of Taxation in section 157. As from 1 July 1978 there are now two further requirements, These requirements act to prevent a similar broad-based scheme today, but don't deny income averaging benefits to farming families operating their business through a trust. (Trusts as an ownership structure have some advantages for ongoing family businesses and are and were quite often used in farming.) Cridland v Federal Commissioner of Taxation Cridland v Federal Commissioner of Taxation, was a 1977 High Court of Australia case concerning a novel tax scheme whereby some 5,000 university students became primary producers (as in farmers) for tax purposes, allowing