Schokker v Commissioner of Taxation [1999] FCA 600

FEDERAL COURT OF AUSTRALIA

Schokker v Commissioner of Taxation [1999] FCA 600

INCOME TAX - Whether expenses incurred by employee facing dismissal if convicted in seeking to assist defence to criminal charges deductible under the first limb of s51(1) Income Tax Assessment Act 1936 (Cth) - difference between criminal charge brought in respect of conduct as employee and charge brought in respect of private conduct of employee - whether expenses incurred voluntarily or involuntarily - relevance to deductibility of taxpayer's subjective motive for incurring expenses - relevance to the deductibility of objective circumstances in which expenses incurred Income Tax Assessment Act 1936 (Cth) s51(1) Putnin v Commissioner of Taxation (1991) 27 FCR 508 cited Fletcher v Federal Commissioner of Taxation (1991) 173 CLR 1 cited Sharp Corporation of Australia Pty Ltd v Collector of Customs (1995) 59 FCR 6 cited Amalgamated Zinc (De Bavay's) Ltd v Federal Commissioner of Taxation (1935) 54 CLR 295 cited Federal Commissioner of Taxation v Snowden & Willson Pty Ltd (1958) 99 CLR 431 cited AGC (Advances) Ltd v Federal Commissioner of Taxation (1975) 132 CLR 175 cited Ronpibon Tin NL and Tongkah Compound NL v Federal Commissioner of Taxation (1949) 78 CLR 47 cited Federal Commissioner of Taxation v Smith (1981) 147 CLR 578 cited Magna Alloys and Research Pty Ltd v Federal Commissioner of Taxation (1980) 49 FLR 183 cited Commissioner of Taxation v Rowe (1995) 60 FCR 99 cited Blyth Chemicals Ltd v Bushnell (1933) 49 CLR 66 at 81 - 82 cited McManus v Scott-Charlton (1996) 70 FCR 16 cited Commonwealth Banking Corporation v Percival (1988) 20 FCR 176 cited Baxter Healthcare Pty Ltd v Comptroller-General of Customs (1997) 72 FCR 467 cited Northern NSW FM Pty Ltd v Australian Broadcasting Tribunal (1990) 6 FCR 39 followed Commissioner of Taxation v Roberts (1992) 37 FCR 246 cited Waterford v The Commonwealth (1987) 163 CLR 54 cited