Commissioner of Taxation v Amway of Australia Limited [2004] FCAFC 273

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Amway of Australia Limited [2004] FCAFC 273 INCOME TAX – deduction claimed for expenses in relation to seminars – whether claim disallowed as entertainment expenses under Income Tax Assessment Act 1936 (Cth), s 51AE - whether seminars for the provision of entertainment by way of food, drink or recreation - whether transport to or accommodation at seminar provided in connection with the provision of entertainment – whether expenditure on transport and accommodation or food, drink and recreation fell within the exception under s 51AE(5) Income Tax Assessment Act 1936 (Cth), s 51AE Amway of Australia Pty Ltd v The Commonwealth of Australia (1999) 99 ATC 4359 referred to Branir Pty Ltd v Owston Nominees (No 2) Pty Ltd (2001) 117 FCR 424 referred to Blatch v Archer (1774) 1 Cowp 63; 98 ER 969 referred to Vetter v Lake Macquarie City Council (2001) 202 CLR 439 referred to Dearman v Dearman (1908) 7 CLR 549 referred to S.W. Hart & Co Pty Ltd v Edwards Hot Water Systems (1985) 159 CLR 466 referred to Pledge v Roads and Traffic Authority (2004) 205 ALR 56 referred to Commissioner of Taxation v Chubb Australia Ltd (1995) 56 FCR 557 referred to State Rail Authority of New South Wales v Earthline Constructions Pty Ltd (1999) 160 ALR 588 distinguished Fox v Percy (2003)214 CLR 118 distinguished Duralla Pty Ltd v Plant (1984) 2 FCR 342 referred to Workers Compensation Board of Queensland v Technical Products Pty Ltd (1988) 165 CLR 642 referred to Federal Commissioner of Taxation v Scully (2000) 201 CLR 148 referred to Minister for Immigration and Multicultural Affairs v Singh (2000) 98 FCR 469 referred to COMMISSIONER OF TAXATION v AMWAY OF AUSTRALIA LIMITED N 275 of 2004 HILL, SUNDBERG & KENNY JJ SYDNEY 12 OCTOBER 2004