Harris v Commissioner of Taxation [2002] FCAFC 226

FEDERAL COURT OF AUSTRALIA

Harris v Commissioner of Taxation [2002] FCAFC 226

TAXATION – superannuation contributions paid by a taxpayer to non-complying superannuation fund for his own benefit – contributing taxpayer a director of a company controlled by him – whether taxpayer entitled to claim a deduction for contributions under s 82AAE of the Income Tax Assessment Act 1936 (Cth) – nature of relationship contemplated by the definition of "eligible employee" contained in s 82AAA(1) SUPERANNUATION – complying and non-complying superannuation funds – manner in which complying and non-complying superannuation funds are taxed – distinction between employer contributions for the benefit of employees and contributions made by individuals for their personal benefit WORDS & PHRASES –"eligible employee", "in relation to" Federal Court Rules, O 52B r 4 Income Tax Assessment Act 1936 (Cth), s 82AAA, s 82AAE Rye v Rye [1962] AC 496 referred Farrar v Farrars, Limited (1888) 40 Ch D 395 referred Federal Commissioner of Taxation v Prestige Motors Pty Ltd (1998) 153 ALR 19 referred Lee v Lee's Air Farming Ltd [1961] AC 12 referred Salomon v A Salomon & Company Limited [1897] AC 22 referred K and S Lake City Freighters Pty Ltd v Gordon & Gotch Ltd (1985) 157 CLR 309 referred Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297 referred CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 cited Optus Vision Pty Ltd v Commissioner of Taxation (2001) 110 FCR 305 cited Gibb v Federal Commissioner of Taxation (1966) 118 CLR 628 referred O'Grady v The Northern Queensland Company Limited (1990) 169 CLR 356 cited Federal Commissioner of Taxation v Scully (2000) 201 CLR 148 referred The Workers' Compensation Board of Queensland v Technical Products Pty Ltd (1988) 165 CLR 642 referred J and G Knowles & Associates Pty Ltd v Federal Commissioner of Taxation (2000) ATC 4151 cited Smith v Federal Commissioner of Taxation (1987) 164 CLR 513 referred GEOFFREY HARRIS v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 1253 of 2001 SACKVILLE, KENNY and ALLSOP JJ 8 AUGUST 2002 MELBOURNE