Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Amway of Australia v Commissioner of Taxation (No 2) [2003] FCA 1533 TAXATION – income tax – deduction claimed for expenses in relation to seminars – whether seminars for the provision of entertainment by way of food, drink or recreation – whether transport to or accommodation at seminar provided in respect of the provision of entertainment WORDS AND PHRASES – 'entertainment' Income Tax Assessment Act 1936 (Cth), ss 51(1), 51AE AMWAY OF AUSTRALIA ACN 004 807 756 v COMMISSIONER OF TAXATION
N 288 OF 2001
N 297 OF 2001
N 298 OF 2001
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N 300 OF 2001
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GYLES J
SYDNEY
19 DECEMBER 2003
IN THE FEDERAL COURT OF AUSTRALIA
NEW SOUTH WALES DISTRICT REGISTRY N 288 OF 2001
N 297 OF 2001
N 298 OF 2001
N 299 OF 2001
N 300 OF 2001
N 301 OF 2001
N 302 OF 2001
N 303 OF 2001
ON APPEAL FROM THE COMMISSIONER OF TAXATION
BETWEEN: AMWAY OF AUSTRALIA ACN 004 807 756
APPLICANT
AND: COMMISSIONER OF TAXATION
RESPONDENT
JUDGE: GYLES J
DATE OF ORDER: 19 DECEMBER 2003
WHERE MADE: SYDNEY
THE COURT ORDERS THAT: The proceeding stand over to a date to be fixed to enable the parties to bring in short minutes of order. 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 N 288 OF 2003
N 297 OF 2001
N 298 OF 2001
N 299 OF 2001
N 300 OF 2001
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