Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Chaudhri v Commissioner of Taxation [2001] FCA 554 INCOME TAX – exempt income under s 23AG of the Income Tax Assessment Act 1936 (Cth) – appeal from decision of Administrative Appeals Tribunal – whether employment at sea was "service in a foreign country" – meaning of the words "foreign country" considered – legislative history of s 23AG discussed.
WORDS & PHRASES – "foreign country" Income Tax Assessment Act 1936 (Cth) ss 23AG(1), (2), (7) Acts Interpretation Act 1901 (Cth) s 22(1)(f) CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 referred to Saraswati v The Queen (1991) 172 CLR 1 referred to Cooper Brookes (Wollongong) Pty Ltd v Federal Commissioner of Taxation (1981) 147 CLR 297 referred to Federal Commissioner of Taxation v Mitchum (1965) 113 CLR 401 referred to Smith v United States (1993) 507 US 197 referred to Koe v Minister for Immigration and Ethnic Affairs (1997) 78 FCR 289 referred to VIKRANT CHAUDHRI v COMMISSIONER OF TAXATION V 805 of 2000 HILL, DRUMMOND AND GOLDBERG JJ 11 MAY 2001 MELBOURNE
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY V 805 of 2000
BETWEEN: VIKRANT CHAUDHRI
APPLICANT
AND: COMMISSIONER OF TAXATION
RESPONDENT
JUDGES: HILL, DRUMMOND AND GOLDBERG JJ
DATE OF ORDER: 11 MAY 2001
WHERE MADE: MELBOURNE
THE COURT ORDERS THAT: 1. The application be dismissed. 2. 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
VICTORIA DISTRICT REGISTRY V 805 of 2000
BETWEEN: VIKRANT CHAUDHRI
APPLICANT
AND: COMMISSIONER OF TAXATION
RESPONDENT
JUDGES: HILL, DRUMMOND AND GOLDBERG JJ
DATE: 11 MAY 2001
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