Morris v Commissioner of Taxation [2002] FCA 616

FEDERAL COURT OF AUSTRALIA

Morris v Commissioner of Taxation [2002] FCA 616 TAXATION – income tax – whether taxpayers' expenditure on sun protection items deductible from assessable income – whether expenditure incurred in gaining or producing assessable income – whether real connection between expenditure on sun protection items and taxpayers' employment activities – whether expenditure incidental and relevant to activities directed at gaining or producing assessable income – whether expenditure of private or domestic nature – whether distinction between working in natural and artificial working environment – where nature of work required applicants to be exposed to sunlight – necessary to consider nature of income-producing activity in which taxpayer engaged and nature of use of sun protection items.

Income Tax Assessment Act 1997 (Cth): s 8‑1 Income Tax Assessment Act 1936 (Cth): s 51(1)

Fletcher v Federal Commissioner of Taxation (1991) 173 CLR 1 applied Federal Commissioner of Taxation v Smith (1981) 147 CLR 578 referred to Commissioner of Taxation (Cth) v Payne (1999) ATC 4391 applied Mansfield v Federal Commissioner of Taxation (1995) 31 ATR 367 considered Commissioner of Taxation v Cooper (1991) 29 FCR 177 distinguished Federal Commissioner of Taxation v Edwards (1993) 119 ALR 375 considered Commissioner of Taxation v Edwards (1994) 49 FCR 318 considered Federal Commissioner of Taxation v New South Wales Cancer Council (1999) 99 ATC 4819 distinguished

RODNEY JAMES MORRIS & ORS v COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA V 71 of 2000 GOLDBERG J 14 MAY 2002 MELBOURNE

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY V 71 of 2000

BETWEEN: RODNEY JAMES MORRIS

RODNEY JAMES FLOOD

RUTH FARADAY BOYDELL

JACE THOMAS PEARSON