Rizzi, G. v The Commissioner of Taxation [1987] FCA 755

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JUDGMENT No. 78S. 1

CATCHWORODS

Income Tax - claims for the deduction of rates and taxes levied

on a dwelling rejected as the payment was of a private, domestic or capital nature - deduction of motor vehicle expenses partially allowed by the Commissioner - claim for the deduction of the balance rejected as there was no nexus with the earning of assessable income - claim for the deduction of self education expenses rejected as there was no perceived connection between

the outgoing and the earning of assessable income.

Income Tax Assessment Act 1936 Jurisdiction of Courts (Miscellaneous Amendments) Act 1987

No. WAG 2090 of 1987 GIACOMO RIZZI and THE COMMISSIONER OF TAXATION

FORSTER, J. PERTH 10 DECEMBER, 1987

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT

REGISTRY No. WAG 2090 of 1987

GENERAL DIVISION

BETWEEN: GIOCOMO RIZZI Applicant - and - THE COMMISSIONER OF TAXATION

Respondent

MINUTE OF ORDER

JUDGE MAKING ORDER : FORSTER J. WHERE MADE : PERTH DATE OF ORDER : 10 DECEMBER 1987

THE COURT ORDERS THAT:

1. The appeal be dismissed with costs.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA WESTERN AUSTRALIA DISTRICT

REGISTRY No. WAG 2090 of 1987

) ) ) ) ) ) GENERAL DIVISION ) BETWEEN: GIACOMO RIZZI Applicant - and - THE COMMISSTONER OF TAXATION Respondent REASONS FOR JUDGMENT CORAM: Forster J. : This is an objection against an assessment under the Income Tax Assessment Act 1936 transmitted in the first instance to the Supreme Court of Western Australia on 17 July 1987 and treated as an appeal pursuant to the written request of the applicant dated 3 September 1983. Pursuant to the Jurisdiction of Courts (Miscellaneous Amendments) Act 1987 the appeal was

transferred to this Court.

At the end of the hearing I dismissed the appeal with