Hyde, D.J. v Taxation, Commissioner of [1988] FCA 487

oa JUDGMENT No. 4877, 38

foseseat ely

CATCHWORDS

INCOME TAX - Income Tax Assessment Act 1936 (Cth) s.51(1) -

allowable deductions - both taxpayer and wife working - no facilities for child care at work - child minding expenses - whether incurred in gaining or producing assessable income -

whether of private or domestic nature - appeal dismissed.

Income Tax Assessment Act 1936 s.51

Lodge v Federal Commissioner of Taxation (1972-73) 128 CLR 171 Ronpibon Tin NL v Federal Commissioner of Taxation (1949) 78 CLR Lunney v Federal Commissioner of Taxation (1958) 100 CLR 478 Martin v Federal Commissioner of Taxation 84 ATC 4513

DOUGLAS JOHN HYDE v COMMISSIONER OF TAXATION No. WAG 10 of 1988

FRENCH J. PERTH 14 MARCH 1988

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY GENERAL DIVISION

wes ww

No. WAG 10 of 1988

BETWEEN: DOUGLAS JOHN HYDE Applicant

and

COMMISSIONER OF TAXATION

Respondent

MINUTE OF ORDER

JUDGE MAKING ORDER: FRENCH J. DATE OF ORDER: 14 MARCH 1988 WHERE MADE: PERTH

THE COURT ORDERS THAT:

1. The application will be dismissed.

2. The applicant 1s to pay the respondent's costs of the

application.

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 GENERAL DIVISION

we eww

No. WAG 10 of 1988

BETWEE N?: DOUGLAS JOHN HYDE Applicant

and

COMMISSIONER OF TAXATION Respondent

CORAM: FRENCH J. 14 March 1988

EX TEMPORE REASONS FOR JUDGMENT

This is an appeal by a taxpayer against the disallowance by the Commissioner of Taxation of a claim for child minding expenses incurred in the financial year ended 30 June 1987. The amount of expenses so claimed in the taxpayer's return for that year totalled $3,640. However, he conceded at the hearing of his appeal, that he can only produce documentary evidence of payments totalling $2,850 and so reduces his claim for deduction to that