Federal Court of Australia
CATCHWORDS
Income Tax - loss or outgoing - deductibility of Licence
fee for use of study in residence - Income Tax Assessment
Act, 1936 s.51
Commissioner of Taxation of the Commonwealth of Australia
v Neil Harry Mark Forsyth Coram: Bowen C.J., Deane and Fisher JJ.
Date: 5 May 1980
Place: Melbourne
IN THE FEDERAL COURT OF AUSTRALIA ; YICTORTA DISTRICT REGISTRY No. VG 42 & 4% of 1979 GENERAL DIVISION
Ou) APPVAL FROM SFE STPRELIE COURT OF VICTORTA
BET IEE: COMMTSSTOWER OF TAXATION OF BEE COMMONSBALLE OF AUSTRADIA
appellant
AUD: NEIL, HARRY MARE FORSYTH
Respondent
oO RD ER
JUDGES IAKTITG ORDER: Bovren O.7,., Deane and Fisher JJ.
DATE OF ORDER: 5 ilay, 1980
WHERE TiADE: Melbourn?
THE COURT ORDERS PHAR:
° Appeal dismissed,
=)
Avpellant to pay Respondentts costs of the appeal.
ine] °
TT THe FEDERAL COURT OF AUSTRALTA
VICTORIA DISTRICT RBGISSRY Mo. VG 42 & 45 of 1979
eed
GEITERAL DIVISTON
ON APPEAL FROM SHE SUPRET3 COWRT OF VICTORIA
BETEMT: COMMISSTONER OF TAXATION OF THE COMMOMVEAGCH OF AUSTRALIA
Appellant
AIM NETL HARRY TARK FORSYTH
Respondent
CORAM: Bowen C.oJ.o, Deane and Fisher JJ.
Monday 5 May, 1930
REASOWS FOR IUDGWEIT
The Commissioner of Taxation appeals, by leave, from a decision of the Supreme Court of Victoria (Murphy J.) confirming a decision by a Taxation Board of Review that the respondent Neil Harry Mark Forsyth ("the taxpayer") was
entitled to the benefit of a deduction pursuant to the
provisions of the Income Tax Assessment act, 1936 ("the Act")
in the. ascertainment of his tavahle ineome of each of the
tax years ended 30 June, 1974 and %0 Jnne, 1975. The disputed deductions are in resnect of payments made by the taxpayer
for the occupation of "one room ... 31:4 such ancillary
space and facilities as he might reasonably require from
time to time for the pvvrpose of hi: professional practice
as a barrister", The room in question was a room used,
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