Commissioner of Taxation v Brixius, R.A. [1987] FCA 612

SUDGMENT No. 212.727

CATCHWORDS

ADMINISTRATIVE LAW - Appeal from Taxation Division of

Administrative Appeals Tribunal - income tax - whether appeal "on a question of law" - question of deductibility of home study expenses - Tribunal correctly identified relevant principles of

law - application of s.51 of Income Tax Assessment Act 1936 in

the circumstances a "matter of fact and degree".

Administrative Appeals Tribubnal Act 1975 s.44(1) Repatriation Act 1920 6.107 V22H(1)

Income Tax Assessment Act 1936 5.51(1), 196(1)

BETWEEN

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Applicant

- and -

ROTRAUD ANNELIE BRIXIUS Respondent

CORAM: Forster, Fisher & Spender JJ. Adelaide 6 November 1987

IN THE FEDERAL COURT OF AUSTRALIA

SOUTH AUSTRALIA DISTRICT REGISTRY

GENERAL DIVISION

) ) No.G 54 of 1987 )

On appeal from the Taxation Division of the Administrative Appeals Tribunal constituted by Deputy President R.A. Layton, Mr. D.J. Trowse (Member) and Mr. D.B. Williams (Member)

BETWEEN:

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Applicant - and -

ROTRAUD ANNELIE BRIXIUS

Respondent

MINUTES OF ORDER

JUDGES MAKING ORDER

WHERE MADE

DATE OF ORDER

THE COURT ORDERS THAT:

1. The appeal be dismissed.

2. The applicant pay to the

appeal the same to be tax

Note: Settlement and entry of orde

the Federal Court Rules.

Forster, Fisher & Spender JJ. Adelaide 6 November 1987

respondent her costs of the

ed if not agreed.

rs is dealt with in Order 36 of

IN THE FEDERAL COURT OF AUSTRALIA

) ) SOUTH AUSTRALIA DISTRICT REGISTRY } No. G54 of 1987 ) GENERAL DIVISION )

On appeal from the Taxation Division of the Administrative Appeals Tribunal constituted by Deputy President R.A. Layton, Mr D.J. Trowse (Member) and Mr D.B. Williams (Member)

BETWEEN:

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Applicant - and -