Woods v Deputy Commissioner of Taxation [1999] FCA 1589

FEDERAL COURT OF AUSTRALIA

Woods v Deputy Commissioner of Taxation [1999] FCA 1589 TAXATION – income tax – Income Tax Assessment Act 1936 (Cth), s 51(1) – whether applicant was carrying on business of horse breeding or racing Income Tax Assessment Act 1936 (Cth), ss 6(1), 51(1) Taxation Administration Act 1953 (Cth), ss 14ZZ(a)(ii), 14ZZO(b)

Evans v Federal Commissioner of Taxation (1989) 89 ATC 4540, cited Ferguson v Federal Commissioner of Taxation (1979) 79 ATC 4261, followed Martin v Federal Commissioner of Taxation (1953) 90 CLR 470, followed Hope v The Council of the City of Bathurst (1980) 144 CLR 1, cited Thomas v Federal Commissioner of Taxation (1972) 72 ATC 4094, cited Federal Commissioner of Taxation v Walker (1985) 16 ATR 331, distinguished Trautwein v Federal Commissioner of Taxation (1936) 56 CLR 196, cited Federal Commissioner of Taxation v Solling (1985) 16 ATR 753, distinguished DAVID A WOODS v DEPUTY COMMISSIONER OF TAXATION NG 1128 OF 1998; NG 1129 OF 1998; NG 1130 OF 1998 JUDGE: SACKVILLE J DATE: 17 DECEMBER 1999 PLACE: SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA NG 1128 of 1998

NEW SOUTH WALES DISTRICT REGISTRY

BETWEEN: DAVID A WOODS

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: SACKVILLE J

DATE OF ORDER: 17 DECEMBER 1999

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The appeal be dismissed. 2. The objection decision made by the respondent on 24 August 1998 be confirmed. 3. The applicant pay the respondent's costs.

Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NG 1129 of 1998

BETWEEN: DAVID A WOODS

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION