Federal Court of Australia
JUDGMENT No. | 785¥ SZ...
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY No. G 3386 of 1987
GENERAL DIVISION
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No. G 3387 of 1987
BETWEEN : AUSTRALIAN TAXATION OFFICE Applicant AND: JOHN ALAN SPEECHLEY
2 December 1987 Ls,
REASONS FOR JUDGMENT
1 1FEB 1988
{ \ . \ FEDERAL COURT OF , oN AUSTRALIA
"sy PRINCIPAL PRGISTIOY
OCKHART J.
These are two appeals by John Alan Speechley in taxation
matters. One appeal relates to the year of income ended 30 June 1983 and the other to the year of income ended 30 June 1984. The same
questions of fact and law relate to each year, hence the two matters
are by consent being heard together.
Mr. Speechley was at the relevant time, as he still is, a
taxi driver. He does not own the cabs that he drives. During the relevant years he drove cabs for the ABC Radio Taxi Co-Operative Limited. Its base was at Cremorne, until it later changed its base from Cremorne to Artarmon during the year of income ended 30 June
1985, but nothing turns on this for present purposes.
Mr. Speechley, either wholly or in the main, drove what were
called "managed cabs", that is to say cabs owned by individuals most
2.
of whom did not drive the cabs themselves, but some of whom drove their cabs a little but did not wish to make all the necessary administrative arrangements for others to drive them. So they delegated to or deputed the ABC co-operative itself to act as their
Manager for the purpose of engaging drivers.
Mr. Speechley at relevant times drove the night shift, that
is 3.00 p.m. to about 3.00 a.m. He finished his shift at various
times in the early hours of the morning, generally speaking about 2.00
a.m. Mr. Speechley lives at Epping, and he drove his own motor car, a Holden Statesman sedan, to and from the base each night to pick up the cab for the purpose of driving it and later to return the cab to that base. He would then drive his own car back from his base to his home at Epping. The base was either the radio base of the ABC co-operative
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