Jupiters Limited ACN 010 741 045 v Deputy Commissioner of Taxation [2001] FCA 1869

FEDERAL COURT OF AUSTRALIA

Jupiters Limited ACN 010 741 045 v Deputy Commissioner of Taxation [2001] FCA 1869

INCOME TAX – allowable deductions – applicant paid rent for use and occupancy of a casino site over a number of years – whether "special rental" is an allowable deduction for purposes of s 51(1) of the Income Tax Assessment Act 1936 (Cth) or s 8-1 of the Income Tax Assessment Act 1997 – whether an outgoing on account of capital or revenue Income Tax Assessment Act 1936 (Cth), s 51(1) Income Tax Assessment Act 1997 (Cth), s 8-1 Brisbane Casino Agreement Act 1992 (Qld) Liquor Act 1992 (Qld)

Federal Commissioner of Taxation v Broken Hill Pty Co Ltd (2000) 179 ALR 593, applied J B Chandler Investment Company Ltd v Commissioner of Taxation (1993) 47 FCR 588, considered Commissioner of Taxation v Cooling (1990) 22 FCR 42, referred to Rotherwood Pty Ltd v Federal Commissioner of Taxation (1996) 64 FCR 313, considered Colonial Mutual Life Assurance Society Limited v Federal Commissioner of Taxation (1953) 89 CLR 428, followed Sun Newspapers Limited and Associated Newspapers Limited v Federal Commissioner of Taxation (1938) 61 CLR 337, followed Hallstroms Pty Ltd v Federal Commissioner of Taxation (1946) 72 CLR 634, followed Federal Commissioner of Taxation v South Australian Battery Makers Pty Ltd (1978) 140 CLR 645, followed G P International Pipecoaters Pty Ltd v Federal Commissioner of Taxation (1989-90) 170 CLR 124, referred to JUPITERS LIMITED ACN 010 741 045 v DEPUTY COMMISSIONER OF TAXATION Q 161 OF 2000 DOWSETT J 21 DECEMBER 2001 BRISBANE

IN THE FEDERAL COURT OF AUSTRALIA

QUEENSLAND DISTRICT REGISTRY Q 161 OF 2000

BETWEEN: JUPITERS LIMITED ACN 010 741 045

APPLICANT

AND: DEPUTY COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: DOWSETT J