Commissioner of Taxation v Efstathakis [1979] FCA 49

CATCHWORODS

Income Tax (Commonwealth) - Source of income -

Question of fact - Work performed in Australia.

Income Tax Assessment Act 1936, ss. 6, 23(q) and 196(1)

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH

OF AUSTRALIA v. JOANNA LAURA EFSTATHAKIS

No. G 96 of 1978 CORAM : Bowen C.J., Brennan and Deane JJ. Sydney

12 June 1979.

IN THE FEDERAL COURT OF AUSTRALIA )

) NEW SOUTH WALES DISTRICT REGISTRY ) No. G 96 of 1978

) GENERAL DIVISION )

ON APPEAL from the Supreme Court of New South Wales Administrative Law Division

: ° 'BETWEEN:

. THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

e-

Appellant

AND:

JOANNA LAURA EFSTATHAKIS

Respondent

ORDER

JUDGES MAKING ORDER : Bowen C.J., Brennan and Deane J.J.

DATE OF ORDER : 12 June 1979.

WHERE MADE : Sydney

THE COURT ORDERS THAT :

1. The appeal be allowed.

'2. The appellant pay the costs of the appeal, including Senior Counsel's fees.

IN THE-FEDERAL COURT OF AUSTRALIA ) ) NEW SOUTH WALES DISTRICT REGISTRY ) No. G96 of 1978

) GENERAL DIVISION )

ON APPEAL from the Supreme Court of New South Wales Administrative Law Division

BETWEEN:

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

. . Appellant

AND:

~#

JOANNA LAURA EFSTATHAKIS

Respondent - Coram: Bowen C.J. Brennan J. Deane J. 12 June_ 1979.' REASONS FOR JUDGMENT BOWEN C.J.: In this appeal the Commissioner of Taxation of

the Commonwealth of Australia appeals against a decision of the Supreme Court of New South Wales in its Administrative Law Division. The assessment objected to and disallowea by the Commissioner was made in respect of income derived by Joanna Laura Efstathakis, the respondent, during the year

ending 30 June 1970. The Taxation Board of Review No. 1

«2/2

upheld by a majority the taxpayer's objection against assessment. The Commissioner appealed from the decision of the Board to the Supreme Court pursuant to s.196(1) of the Income Tax Assessment Act, 1936°as amended (hereafter called the "Act"). .