Nelson v Commissioner of Taxation [2014] FCAFC 163

FEDERAL COURT OF AUSTRALIA

Nelson v Commissioner of Taxation [2014] FCAFC 163 Citation: Nelson v Commissioner of Taxation [2014] FCAFC 163

Appeal from: Nelson v Commissioner of Taxation [2014] FCA 57

Parties: JEFFREY NELSON v COMMISSIONER OF TAXATION

File number: QUD 81 of 2014

Judges: GREENWOOD, RARES AND DAVIES JJ

Date of judgment: 2 December 2014

Catchwords: PRACTICE AND PROCEDURE – appeal to Full Court from decision of primary judge in appeal pursuant to s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) from decision of Administrative Appeals Tribunal – whether purported questions properly characterised as questions of law or questions of fact – whether appeal incompetent PRACTICE AND PROCEDURE – whether breach of s 39 of the Administrative Appeals Tribunal Act 1975 (Cth) demonstrated TAXATION – whether taxpayer carrying on a business for the purposes of section 8-1 and Division 35 of the Income Tax Assessment Act 1997 (Cth)

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) ss 39, 44 Income Tax Assessment Act 1997 (Cth) ss 8-1, 995-1, Div 35 Federal Court of Australia Act 1976 (Cth) s 24(1)(a) Taxation Administration Act 1953 (Cth) ss 14ZZK(a), 14ZZO(a)

Cases cited: Price Street Professional Centre Pty Ltd v Commissioner of Taxation (2007) 243 ALR 728; [2007] FCAFC 154 Condell v Federal Commissioner of Taxation (2007) 66 ATR 100; [2007] FCAFC 44 Coal and Allied Operations Pty Ltd v Australian Industrial Relations Commission (2000) 203 CLR 194 Spriggs v Federal Commissioner of Taxation (2009) 239 CLR 1 Ferguson v Federal Commissioner of Taxation (1979) 26 ALR 307; [1979] FCA 2 Softwood Pulp & Paper Ltd v Federal Commissioner of Taxation (1976) 76 ATC 4439 Goodman Fielder Wattie Ltd v Commissioner of Taxation (1991) 29 FCR 376; [1991] FCA 206 Tweddle v Federal Commissioner of Taxation (1942) 180 CLR 1 Magna Alloys and Research Pty Ltd v Federal Commissioner of Taxation (1980) 49 FLR 183; [1980] FCA 150 Inglis v Federal Commissioner of Taxation (1979) 28 ALR 425; [1979] FCA 106