Federal Court of Australia
JUDGMENT No. . Wl. BGs
CATCHWORDS
TAXATION - income tax - concessional deductions - medical expenses - spa pool with hydrojets for treatment of intractable back pain - whether a medical or surgical appliance ~ Income Tax
Assessment Act 1936 s.159(4)(f).
Income Tax Assessment Act 1936 3.159(4)(f)
THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V.
UGUR_ILDES QLD. NO.G28 OF 1987
SPENDER J. BRISBANE 16 MARCH 1988.
IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY GENERAL DIVISION
QLD. NO. G28 of 1987
ee ered
On appeal from the Taxation Appeals Division of the Administrative Appeals Tribunal constituted by Dr. P. Gerber (Senior Member)
BETWEEN : THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Applicant AND: UGUR_LLDES Respondent MINUTE OF ORDER JUDGE MAKING ORDER: SPENDER J. DATE OF ORDER: 16 March 1988 WHERE MADE: BRISBANE
THE COURT ORDERS THAT:
(i) The decision of the Tribunal be set aside and that in lieu thereof the Commissioner's decision on the objection in respect of the year of income ended 30 June 1984 be affirmed.
(ii) By consent, the Commissioner pay the respondent's costs to be taxed if not
agreed.
NOTE: Settlement and entry of orders is dealt with by Order 36 of the Federal Court Rules.
| IN THE FEDERAL COURT OF AUSTRALIA
QUEENSLAND DISTRICT REGISTRY QLD. NO. G28 of 1987
wre ew
| GENERAL DIVISION
On appeal from the Taxation Appeals Division of the Administrative Appeals Tribunal constituted by Dr. P. Gerber (Senior Member)
BETWEEN: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Applicant AND: UGUR ILDES Respondent SPENDER J.
BRISBANE
16 MARCH 1988.
REASONS FOR JUDGMENT
This is an appeal under s.44 of the Administrative
' Appeals Trabunal Act 1975 from a decision of the Taxation Appeals
Tribunal of the Administrative Appeals Tribunal, which set aside a decision of the Commissioner and upheld the objection by the taxpayer, Ugur Ildes, that the cost of acquiring and installing a spa bar with hydrojets at his home on or about 21 June 1984 was rebatable as a concessional expenditure pursuant to s.159P of the
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate