Federal Court of Australia
CATCHWORDS
TAXATION - income tax - expenses of employment - transfer to new posting from country to city - relocation expenses - whether these expenses were allowable deductions within s.51(1) Income Tax Assessment Act 1936
ADMINISTRATIVE LAW - appeal pursuant to s.44(1) Administrative Appeals Tribunal Act 1975 - nature of appeal - whether appeal
from decision as to deductibility of relocation expenses is an appeal on a 'question of law'.
Income Tax Assessment Act 1936 s.51(1) Administrative Appeals Tribunal Act 1975 s.44(1)
The Commissioner of Taxation of the Commonwealth of Australia v. Brixius 87 ATC 4963.
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V.
VICKI L. NOUME QLD. NO.G158 OF 1986
SPENDER J. BRISBANE 16 MARCH 1988.
ad Lave.
IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY GENERAL DIVISTON
QLD. NO. Gi58 of 1986
On appeal from the Taxation Appeals Division of the Administrative Appeals Tribunal constituted by Mr. K.L.
Beddoe (Senior Member)
BETWEEN : THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Applicant AND: VICKI L. NOUME Respondent
MINUTE OF ORDER
JUDGE MAKING ORDER: SPENDER J. DATE OF ORDER: 16 March 1988 WHERE MADE: BRISBANE
THE COURT ORDERS THAT:
The appeal be dismissed with costs.
NOTE: Settlement and entry of orders is dealt with by Order 36 of the Federal Court Rules.
Y
+ eas
IN THE FEDERAL COURT OF AUSTRALIA
) ) QUEENSLAND DISTRICT REGISTRY ) QLD. NO. G158 of 1986 ) )
GENERAL DIVISION
On appeal from the Taxation Appeals Division of the Administrative Appeals Tribunal constituted by Mr. K.L. Beddoe (Senior Member)
BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Applicant AND: VICKI L. NOUME Respondent
SPENDER J. BRISBANE
16 MARCH 1988.
REASONS FOR JUDGMENT
The Commissioner of Taxation appeals under s.44 of the
Administrative Appeals Tribunal Act 1975 from a decision of the Taxation Appeals Tribunal of the Administrative Appeals Tribunal
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