The Commissioner of Taxation of the Commonwealth of Australia v. Cooke, Judith Anne & Ors [1980] FCA 46

JUDGMENT No. wats «Om

CATCHWORDS

Income tax - Assessable income - Convertibility of non-pecuniary receipt - Retail vendor of soft drinks - Provision of holiday for vendor by manufacturer - Holiday not convertible to cash - Whether holiday related to services rendered to manufacturer -

Whether value of holiday assessable income -

Income Tax Assessment Act 1936, ss.25(1) and 26(e).

The Commissioner of Taxation of the Commonwealth of Australia

v. Judith Anne Cooke, Allan William Cooke, Frederick John

Sherden and Lorna May Sherden

Nos. VG6G9, 70, 71 & 72 of 1978.

Coram Brennan, Deane and Toohey JJ.

Date : 16 April 1980.

Sy dney.

IN THE FEDERAL COURT

OF AUSTRALIA

Nos. VGG9, 70, 71 & 72

VICTORIA DISTRICT REGISTRY of 1978

nr we

GENERAL DIVISION

ON APPEAL FROM THE SUPREME COURT OF VICTORIA

BETWEEN : THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Appellant

AND : JUDITH ANNE COOKE ALLAN WILLIAM COOKE FREDERICK JOHN SHERDEN and LORNA MAY SHERDEN

Respondents ORDER JUDGES MAKING ORDER : Brennan, Deane and Toohey JJ. DATE OF ORDER : 16 April 1980. WHERE MADE : Sydney.

THE COURT ORDERS THAT -

1. The appeals be dismissed.

2. The appellant pay to the respondents their costs of

the appeais.

IN THE FEDERAL COURT

OF AUSTRALIA

Nos. VG69, 70, 71 & 72

VICTORIA DISTRICT REGISTRY of 1978

GENERAL DIVISION

wr rw wv we

ON APPEAL FROM THE SUPREME COURT OF VICTORIA

BETWEEN . THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Appellant

AND JUDITH ANNE COOKE ALLAN WILLIAM COOKE FREDERICK JOHN SHERDEN and LORNA MAY SHERDEN

Respondents

CORAM : Brennan, Deane and Toohey JJ.

16 April 1980

THE COURT

These appeals arise from the action of the Commzssioner of Taxation in bringing to tax as assessable income the value of holidays provided to and enjoyed by the taxpayers, in the case of Mr. and Mrs. Cooke in 1970, 1972 and 1973, and in the case of Mr. and Mrs. Sherden