Service v Commissioner of Taxation [2000] FCA 188

FEDERAL COURT OF AUSTRALIA

Service v Commissioner of Taxation [2000] FCA 188

INCOME TAX – allowable deductions – taxpayer director of family company – fees received by taxpayer for acting as director of other companies – fees in turn paid over by taxpayer to family company – whether AAT erred in finding payment incurred by appellant in gaining or producing his assessable income.

Administrative Appeals Tribunal Act 1975 (Cth) s 33(1)(c) Income Tax Assessment Act 1936 (Cth) ss 25(1), 51(1) Australian Broadcasting Tribunal v Bond (1990) 170 CLR 321 cited Attorney General (NSW) v Quin (1990) 170 CLR 1 cited Lunney v Commissioner of Taxation (1958) 100 CLR 478 considered Handley v Federal Commissioner of Taxation (1981) 148 CLR 182 referred to W Nevill & Co Ltd v Federal Commissioner of Taxation (1937) 56 CLR 290 cited Ronpibon Tin NL and Tongkah Compound NL v Federal Commissioner of Taxation (1949) 78 CLR 47 cited Charles Moore & Co (WA) Pty Ltd v Federal Commissioner of Taxation (1956) 95 CLR 344 cited Federal Commissioner of Taxation v Smith (1981) 147 CLR 578 considered AGC (Advances) Ltd v Federal Commissioner of Taxation (1975) 132 CLR 175 referred to Amalgamated Zinc (de Bavay's) Ltd v Federal Commissioner of Taxation (1935) 54 CLR 295 cited Commissioner of Taxation v Cooper (1991) 29 FCR 177 cited Federal Commissioner of Taxation v Forsyth (1981)148 CLR 203 cited Fletcher v Commissioner of Taxation (1991)173 CLR 1 discussed Magna Alloys & Research Pty Ltd v Federal Commissioner of Taxation (1980) 49 FLR 183 discussed John v Commissioner of Taxation (1989) 166 CLR 417 referred to Ure v Federal Commissioner of Taxation (1981) 50 FLR 219 cited Madigan v Commissioner of Taxation (1996) 68 FCR 12 referred to Zorbory v Commissioner of Taxation (1995) 64 FCR 86 referred to

JAMES GLEN SERVICE v