Lees & Leech Pty Ltd v Commissioner of Taxation [1997] FCA 404

CATCHWORDS INCOME TAX - whether payment received by lessee from lessor by way of partial reimbursement for expenditure incurred by lessee under the lease in fitting out a shop constituted assessable income of the lessee - whether items tenant's fixtures - whether lessee made profit or gain constituting income. Administrative Appeals Tribunal Act 1975 (Cth), ss 43, 44(1) Income Tax Assessment Act, ss 21A, 25(1) Federal Commissioner of Taxation v Cooling (1990) 22 FCR 42, considered and applied Hayes v Federal Commissioner of Taxation (1956) 96 CLR 47, applied Commissioner of Taxation v Brixius (1987) 16 FCR 359, distinguished London Australia Investment Co Limited v Commissioner of Taxation (Cth) (1977) 138 CLR 106, applied GP International Pipecoaters Pty Ltd v Commissioner of Taxation (Cth) (1989-90) 170 CLR 124, considered and applied Federal Commissioner of Taxation v Myer Emporium Ltd (1987) 163 CLR 199, considered and applied Rotherwood Pty Ltd v Federal Commissioner of Taxation (1996) 96 ATC 4213, applied Reuter v Federal Commissioner of Taxation (1993) 93 ATC 4030, applied Federal Coke Company Pty Ltd v Federal Commissioner of Taxation (1977) 34 FLR 375, applied Hope v The Council of the City of Bathurst (1980) 144 CLR 1, applied Commissioner of Stamps (WA) v L Whiteman Limited (1940) 64 CLR 407, applied Eon Metals NL v Commissioner of State Taxation (WA) (1991) 91 ATC 4841, applied N H Dunn Pty Ltd v L M Ericsson Pty Ltd (1979) (2) BPR 9241, applied Australian Provincial Assurance Co Ltd v Coroneo (1938) 38 SR(NSW), considered Hobson v Gorringe [1897] 1 Ch 182, considered D'Arcy v Burelli Investments Pty Ltd (1987) 8 NSWLR 317, distinguished North Shore Gas Co Ltd v Commissioner of Stamp Duties (1939-40) 63 CLR 52, considered Federal Commissioner of Taxation v Cooke and Sherden (1980) 80 ATC 4140, considered Selleck v Federal Commissioner of Taxation (1996) 96 ATC 4903, distinguished Montgomery v Federal Commissioner of Taxation (Jenkinson J, 8 April 1997, unreported), distinguished. LEES & LEECH PTY LIMITED v COMMISSIONER OF TAXATION NG 204 of 1996 HILL J SYDNEY 26 MAY 1997