Commissioner of Taxation v Service [1999] FCA 1304

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Service [1999] FCA 1304 TAXATION – Income tax – Whether the Administrative Appeals Tribunal ("AAT") applied correct test in determining whether the taxpayer was entitled to a deduction under s 51(1) of the Income Tax Assessment Act 1936 (Cth) for director's fees paid to employer – Whether the AAT applied the correct test when determining whether the taxpayer obtained director's fees subject to a constructive trust. ADMINISTRATIVE LAW – Whether any evidence to support findings of fact. Administrative Appeals Tribunal Act 1975 (Cth), ss 33(1)(c), 44(1). Income Tax Assessment Act 1936 (Cth), s 51(1). Muschinski v Dodds (1985) 160 CLR 583, discussed. Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321, cited. Attorney-General (NSW) v Quin (1990) 170 CLR 1, cited. Pochi v Minister for Immigration and Ethnic Affairs (1979) 36 FLR 482, cited. Federal Commissioner of Taxation v Payne (1999) 162 ALR 158, cited. Ronpibon Tin NL v Federal Commissioner of Taxation (1949) 78 CLR 47, distinguished. Lunney v Commissioner of Taxation (1958) 100 CLR 478, cited. Lodge v Commissioner of Taxation (1972) 128 CLR 171, followed. Commissioner of Taxation v Cooper (1991) 29 FCR 177, followed. Fletcher v Federal Commissioner of Taxation (1991) 173 CLR 1, followed. Ure v Federal Commissioner of Taxation (1981) 50 FLR 219, cited. Robert G Nall Ltd v Federal Commissioner of Taxation (1937) 57 CLR 695, cited. Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259, cited. Glennan v Commissioner of Taxation (1999) 99 ATC 4467, cited. Countess of Bective v Federal Commissioner of Taxation (1932) 47 CLR 417, cited. Federal Commissioner of Taxation v Everett (1980) 143 CLR 440, cited. Liedig v Commissioner of Taxation (1994) 50 FCR 461, cited. Zobory v Commissioner of Taxation (1995) 64 FCR 86, cited. Giumelli v Giumelli (1999) 73 ALJR 547, cited. Northern NSW FM Pty Ltd v Australian Broadcasting Tribunal (1990) 26 FCR 39, followed. Commonwealth v Human Rights and Equal Opportunity Commission (1997) 77 FCR 371, cited. Schokker v Commissioner of Taxation (1999) 162 ALR 677, cited.