Yates v Commissioner of Taxation [1999] FCA 1557

FEDERAL COURT OF AUSTRALIA

Yates v Commissioner of Taxation [1999] FCA 1557 INCOME TAX – allowable deduction – contribution to complying superannuation fund – whether benefits attributable to year of income would be paid in whole or in part out of moneys not representing contributions by taxpayer or income arising therefrom Income Tax Assessment Act 1936 (Cth) s 82AAS(2) Findlay v Federal Commissioner of Taxation (1998) 39ATR 266 discussed

JOHN YATES v THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA NO. V24 OF 1999 HEEREY J 11 NOVEMBER 1999 SYDNEY (HEARD IN MELBOURNE)

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V24 OF 1999

BETWEEN: JOHN YATES

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: HEEREY J

DATE OF ORDER: 11 NOVEMBER 1999

WHERE MADE: SYDNEY (HEARD IN MELBOURNE)

THE COURT ORDERS THAT: 1. The application is dismissed. 2. The applicant pay the respondent's costs, including reserved costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V24 OF 1999

BETWEEN: JOHN YATES

Applicant

AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA

Respondent

JUDGE: HEEREY J

DATE: 11 NOVEMBER 1999

PLACE: SYDNEY (HEARD IN MELBOURNE)

REASONS FOR JUDGMENT 1 The applicant appeals from a decision of the Administrative Appeals Tribunal which affirmed a decision of the Commissioner of Taxation disallowing a deduction for a contribution to a superannuation fund under s 82AAT(1) of the Income Tax Assessment Act 1936 (Cth) (the Act) during the 1992 tax year. 2 The Commissioner disallowed the deduction on the grounds that the applicant was not an "eligible person" within the meaning of s 82AAS(2).