Commissioner of Taxation v Payne [1999] FCA 320

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Payne [1999] FCA 320 TAXATION – Income Tax – taxpayer travels between place of business and place of employment – place of business is also home – whether expenses of travel between the two places are deductible – significance of the two places of work being "unrelated" Income Tax Assessment Act 1936 (Cth), ss 6(1), 51(1) Administrative Appeals Tribunal Act 1975 (Cth), s 44 Fletcher v Federal Commissioner of Taxation (1991) 173 CLR 1, referred to Steele v Deputy Commissioner of Taxation [1999] HCA 7, referred to

Coles Myer Finance Ltd v Federal Commissioner of Taxation (1993) 176 CLR 640, cited

John v Federal Commissioner of Taxation (1989) 166 CLR 417, cited Taylor v Provan [1975] AC 194, cited Lunney v Commissioner of Taxation (1958) 100 CLR 478, considered

Federal Commissioner of Taxation v Riverside Road Pty Ltd(in liq) (1990) 90 ATC 4,567, referred to Amalgamated Zinc (De Bavay's) Ltd v Federal Commissioner of Taxation (1935) 54 CLR 295, referred to Charles Moore & Co (WA) Pty Ltd v Federal Commissioner of Taxation (1956) 95 CLR 344, referred to Ronpibon Tin NL v Federal Commissioner of Taxation (1949) 78 CLR 47, referred to Federal Commissioner of Taxation v Smith (1981) 147 CLR 578, referred to Lodge v Federal Commissioner of Taxation (1972) 128 CLR 171, considered Commissioner of Taxation v Cooper (1991) 29 FCR 177, considered Federal Commissioner of Taxation v Collings (1976) 76 ATC 4,254, considered Garrett v Federal Commissioner of Taxation (1982) 58 FLR 101, considered Commissioner of Taxation v Genys (1988) 17 FCR 495, considered

In re the Income Tax Acts (1903) 29 VLR 298, considered Federal Commissioner of Taxation v Green (1950) 81 CLR 313, considered Case P9 (1982) 82 ATC 48, referred to Case B9 (1970) 70 ATC 42, referred to Case F43 (1974) 74 ATC 245, referred to Glennan v Federal Commissioner of Taxation (unreported, Full Federal Court, 26 March 1999), referred to COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v ANDREW PAYNE NG 737 OF 1998