Commissioner of Taxation v Cainero, Claude [1988] FCA 213

CATCHWORDS: Taxation - Appeal from Administrative Appeals Tribunal - Whether, on the facts as found by the Tribunal, proceeds from the sale of certain lots of land were assessable income of the Respondent - Whitfords Beach Case distinguished - Whether the Tribunal failed to take into account in its deliberations facts material to its decision - Consideration of the obligation placed upon the Tribunal pursuant to s 413(2B)

of the Administrative Appeals Tribunal Act, 1975 - Whether the Tribuna ad misdirected itse in Taw in failing to take into account certain passages of the Myer Emporium Case - Whether the Myer Emporium Case introduced a new category of "income"

for consideration — Appeal dismissed.

Income Tax Asessment Act, 1936

s. 43 Administrative Appeals Tribunal Act, 1975

Blackwood Hodge (Aust) Pty. Ltd. v. Collector of Customs N.S.W. No. 2 (1983) A.L.D. 35.

F.C.T. v. The Myer Emporium Ltd., 87 A.T.C. 4363.

Bisle Investmen or & Anor. v. Australian Broadcasting Tribunal & Anor. (ISEz} 4 A.L.R. 233

F.C.T. v. Whittords Beach Pty. Ltd. (1982) 150 C.L.R. 355.

COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v. CLAU: INERO

No. G457 of 1987

CORAM ; M. L. FOSTER, J. DATE: 10 MAY, 1988. PLACE: SYDNEY.

IN THE FEDERAL COURT OF AUSTRALIA NEW SOUTH WALES DISTRICT REGISTRY

GENERAL DIVISION

BETWEEN:

i

CORAM: FOSTER, J. DATE: 10 MAY, 1988. PLACE: SYDNEY.

) No. G457 of 1987

COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Applicant

CLAUDE CAINERO

Respondent

MINUTES OF ORDER

THE COURT ORDERS THAT:-

1. The appeal is dismissed.

2. Applicant to pay the respondent's costs.

IN THE FEDERAL COURT OF AUSTRALIA

) ) NEW SOUTH WALES DISTRICT REGISTRY ) No. G457 of 1987 ) GENERAL DIVISION )

BETWEEN: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Applicant AND: CLAUDE CAINERO Respondent CORAM: FOSTER, J. DATE: TUESDAY, 10 MAY, 1988.