Ferguson, Peter Ian Murdoch v. The Commissioner of Taxation for the Commonwealth of Australia [1979] FCA 51

CATCHWORDS

Income Tax (Commonwealth) - Deductions - Whether

taxpayer carrying on a business - Whether outgoings

necessarily incurred in carrying on a business

Whether outgoings of capital or of a capital nature.

Income Tax Assessment Act 1936, ss. 6 and 51...

PETER IAN MURDOCH FERGUSON v. THE COMMISSIONER OF

TAXATION FOR THE COMMONWEALTH OF AUSTRALIA

Nos. G28 and G29 of 1978

CORAM: Bowen C.J., Franki and Fisher JJ.

Sydney

12 June 1979.

IN THE FEDERAL COURT OF AUSTRALIA )

) NEW SOUTH WALES DISTRICT REGISTRY ) Nos. G28 and G29 of 1978

) GENERAL DIVISION )

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

BETWEEN :

PETER TAN MURDOCH FERGUSON

-Appellant

AND:

THE COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA

Respondent -~

ORDER

JUDGES MAKING ORDER: Bowen C.J., Franki and Fisher JJ. DATE OF ORDER: 12 June 1979

WHERE MADE: Sydney

THE COURT ORDERS THAT: 1. The appeals be allowed.

2. Matter remitted to the Commissioner to re-assess in accordance with the reasons for judgment of this Court.

3. The respondent pay the costs of the appeal and of the appeal to the Supreme Court of New South Wales.

Y

IN THE FEDERAL COURT OF AUSTRALIA)

) NEW SOUTH WALES DISTRICT REGISTRY) Wo. G28 and G29 of 1978

GENERAL DIVISION )

ON APPEAL FROM THE SUPREME COURT

OF NEW SOUTH WALES

BET WEEN:

PETER IAN MURDOCH FERGUSON Appellant

- and -

THE COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA

Respondent CORAM: Bowen C.J., Frank2 and Fisher JJ. 12 June, 1979 REASONS FOR JUDGMENT FISHER J.: These are two appeals brought by Peter Ian Murdoch

Ferguson ("the taxpayer") against a decision of the Supreme Court of New South Wales in its Administrative Law Division. That court confirmed the decision of Board of Review No. 1

which by a majority upheld income tax assessments issued against the taxpayer by the Commissioner of Taxation ("the Comm2ssioner" )