Gross v Commissioner of Taxation [1999] FCA 45

FEDERAL COURT OF AUSTRALIA

Gross v Commissioner of Taxation [1999]FCA 45

TAXATION – income tax – liability to taxation – industrial property – film expenditure – moneys invested by taxpayer attracting "subsidy" by film production company – subsidy not disclosed – issue of amended assessment – whether primary judge correct in finding no full and true disclosure of all the material facts necessary for the taxpayer's assessment had been made – whether primary judge erred in law in costs order – whether primary judge erred in dismissing objections to disallowance of expenditure – whether expenditure on pilot film allowable. Income Tax Assessment Act 1936 (Cth),ss 124K,124L, 124M, 124R, 124S, 170(3) Copyright Act 1968 (Cth), ss 97(2), 98(2) Federal Court of Australia Act 1976 (Cth), s 43 Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (in liq) (1989) 23 FCR 305, discussed Commissioner of Taxation (Cth) v Swan Brewery Co Ltd (1991) 30 FCR 553, discussed MIM Holdings Pty Ltd v Federal Commissioner of Taxation (1997) 36 ATR 108, discussed W Thomas & Co Pty Ltd v Commissioner of Taxation (Cth) (1965) 115 CLR 58, distinguished Federal Commissioner of Taxation v Faywin Investments Pty Ltd (1990) 93 ALR 241, considered White v Federal Commissioner of Taxation (1954) 6 AITR 147, distinguished Slater Holdings Ltd v Federal Commissioner of Taxation (1980) 10 ATR 711, considered Watson v Federal Commissioner of Taxation (1983) 83 ATC 4,336, cited House v The King (1936) 55 CLR 449, considered Queensland Wire and Industries Pty Ltd v Broken Hill Pty Co Ltd (1987) 117 FCR 211, considered Hughes v Western Australian Cricket Association (Inc) (1986) ATPR 47,928, considered Rosniak v GIO (1997) 41 NSWLR 608, considered Mok v Immigration, Local Government and Ethnic Affairs (No 2) (1993) 47 FCR 81, considered Armstrong v Land Mark Corporation Ltd [1967] 1 NSWLR 13, considered Byrnes v Davie [1991] 2 VR 568, considered Federal Commissioner of Taxation v Lau (1984) 6 FCR 202, considered Case W [1989] ATC 228, approved VICTOR PETER GROSS v COMMISSIONER OF TAXATION NG 68, 69 of 1998