Federal Court of Australia
CATCHWORDS
INCOME TAX - taxpayer's claim for deduction under s.51l - whether
interest payments constitute outgoings of taxpayer - sufficiency
of evidence.
Income Tax Assessment Act 1936, s.5l.
DR. GLENISTER SHEIL V. COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA
NO. G.160 OF 1986
COMMISSIONER OF TAXATION FOR THE COMMONWEALTH OF AUSTRALIA V. DR. GLENISTER SHEIL
NO. G.159 OF 1986
NORTHROP, SPENDER AND GUMMOW JJ. BRISBANE
19 MAY, 1987.
IN THE FEDERAL COURT OF AUSTRALIA
) ) QUEENSLAND DISTRICT REGISTRY ) No. G.160 of 1986 ) )
GENERAL DIVISION
JUDGE MAKING ORDER:
DATE OF ORDER: WHERE MADE:
No. G.159 of 1986
QN APPEAL FROM THE SUPREME
COURT OF QUEENSLAND
BETWEEN : DR. GLENISTER SHEIL Appellant
AND: COMMISSIONER OF TAXATION
FOR THE COMMONWEALTH OF
AUSTRALIA Respondent
AND BETWEEN: COMMISSIONER OF TAXATION
FOR _THE COMMONWEALTH OF
AUSTRALIA Appellant
AND: DR. GLENISTER SHEIL Respondent
MINUTE OF ORDER
NORTHROP, SPENDER AND GUMMOW JJ.
19 MAY 1987. BRISBANE
THE COURT ORDERS THAT:
(a) In the 1986):-
1. The appeal to this Court is allowed with costs.
2. The orders of the Supreme Court of Queensland
appeal by the Commissioner (Q. No.G 159
varied so that they provide that -
(a)
(b) (c)
the taxpayer's appeal to that Court be
allowed in part, mamely as to $4072 for deductions,
the assessment otherwise be confirmed,
the assessment be remitted to the Commissioner for amendment in accordance with the findings as to the said $4072 for deductions in the reasons for
judgment of the Supreme Court of Queensland, and
of
are
(d) the Commissioner pay the taxpayer's costs of and incidental to the proceedings in the Supreme Court of Queensland, limited in respect of the hearing to one day.
(b) In the appeal by the taxpayer (Q. No. G 160 of 1986):- The appeal to this Court is dismissed with costs.
NOTE: Settlement and Entry of Orders is dealt with in Order 36 of the Federal Court Rules.
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