Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Lopez v Deputy Commissioner of Taxation [2004] FCA 756 INCOME TAX - tax exempt income - engineer received fee for "consultancy and management" services whilst working in Nigeria over a period of eight months - whether the fee constituted "foreign earnings derived by the person from foreign service"
Income Tax Assessment Act 1936 (Cth) ss 23AG(1), 23AG(2)(c), (d), 23AG(7), 27A(1) Income Tax Assessment Amendment Act (No 5) 1980 (Cth) s 3 Taxation Administration Act 1953 (Cth) ss 14ZZ, 14ZZO(b)(i) Taxation Laws Amendment (Foreign Tax Credits) Act 1986 (Cth) s 7
Building Workers' Industrial Union of Australia and Ors v Odco Pty Ltd (1991) 29 FCR 104 cited Chaudhri v Commissioner of Taxation (2001) 109 FCR 416 referred to CIC Insurance Ltd v Bankstown Football Club Ltd (1997) 187 CLR 384 cited Commissioner of Taxation v Dalco (1990) 168 CLR 614 cited Commissioner of Taxation v White (1985) 7 FCR 566 cited Commissioner of Taxes (Victoria) v Phillips (1936) 55 CLR 144 cited Federal Coke Co Pty Ltd v Commissioner of Taxation (Cth) (1977) 34 FLR 375 cited Hayes v Commissioner of Taxation (1956) 96 CLR 47 cited Hollis v Vabu Pty Ltd (2001) 207 CLR 21 cited Reuter v Commissioner of Taxation (Cth) (1993) 27 ATR 256 cited Stevens v Brodribb Sawmilling Co Pty Ltd (1986) 160 CLR 16 cited
Australia, House of Representatives, Debates, Vol HR 149, 1986, pp 3799–3801 R W Parsons "Income Taxation in Australia" The Law Book Company Limited 1985
FIDENCIANO NAVARRO LOPEZ v DEPUTY COMMISSIONER OF TAXATION W355 OF 2001 W356 OF 2001
LEE J 16 JUNE 2004 PERTH
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY W355 OF 2001
BETWEEN: FIDENCIANO NAVARRO LOPEZ
APPLICANT
AND: DEPUTY COMMISSIONER OF TAXATION
RESPONDENT
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate