Russell v Commissioner of Taxation [2011] FCAFC 10

FEDERAL COURT OF AUSTRALIA

Russell v Commissioner of Taxation [2011] FCAFC 10 Citation: Russell v Commissioner of Taxation [2011] FCAFC 10

Appeal from: Russell v Commissioner of Taxation [2009] FCA 1224

Parties: ANTHONY WHITWORTH RUSSELL v COMMISSIONER OF TAXATION

File number: QUD 8 of 2010

Judges: DOWSETT, EDMONDS AND GORDON JJ

Date of judgment: 4 February 2011

Corrigendum: 7 February 2011

Catchwords: TAXATION – effect of International Tax Agreements Act 1953 (Cth) – double taxation – New Zealand Agreement Article 7(1) – meaning of 'personal services income' under Pt 2-42 of Income Tax Assessment Act 1997 (Cth) – meaning of 'enterprise' – interpretation of international conventions incorporated into Australian law – deductions – s 11-5 of A New System (Goods and Services Tax) Act 1999 (Cth) – meaning of 'creditable purpose'

Legislation: Income Tax Assessment Act 1997 (Cth) A New System (Goods and Services Tax) Act 1999 (Cth) Taxation Administration Act 1953 (Cth) International Tax Agreements Act 1953 (Cth)

Cases cited: Commissioner of Taxation v Anstis (2010) 272 ALR 1 Commissioner of Taxation v Swansea Services Pty Ltd (2009) 72 ATR 120 Ell v Federal Commissioner of Taxation 2006 ATC 4098 Fairwell Estates Pty Ltd v Federal Commissioner of Taxation (1970) 123 CLR 153 Fox v Percy (2003) 214 CLR 118 Handley v Federal Commissioner of Taxation (1981) 148 CLR 182 John v Federal Commissioner of Taxation (1989) 166 CLR 417 McDermott Industries (Aust) Pty Ltd v Commissioner of Taxation (2005) 142 FCR 134 Minister for Immigration and Multicultural and Indigenous Affairs v QAAH (2006) 231 CLR 1 NBGM v Minister for Immigration and Multicultural Affairs (2006) 221 CLR 52 Peerless Marine Pty Ltd v Federal Commissioner of Taxation 2006 ATC 2419 Thiel v Federal Commissioner of Taxation (1990) 171 CLR 338 Warren v Coombes (1979) 142 CLR 531