Samba v Commissioner of Taxation [2005] FCA 798

FEDERAL COURT OF AUSTRALIA

Samba v Commissioner of Taxation [2005] FCA 798 TAXATION – "appeal" on a question of law from Administrative Appeals Tribunal –income – whether receipts from undisclosed source constituted income according to ordinary concepts and usage – whether income derived by taxpayer. Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) s 167(b), 170, 170(2)(b), 170(2)(a) Taxation Administration Act 1953 (Cth) s 14ZY(1), 14ZYA(3), 14ZZ, 14ZZK(a) 14ZZK(b)(i) Commissioner of Taxation for the Commonwealth of Australia v Dalco (1990) 168 CLR 614 cited Commissioner of Taxation v Glennan (1999) 90 FCR 538 cited Commissioner of Taxation v La Rosa (2002) 196 ALR 139 cited Commissioner of Taxation v Softex Industries Pty Ltd (2001) 107 FCR 111 cited Egerton-Warburton v Deputy Federal Commissioner of Taxation (1934) 51 CLR 568 cited Federal Commissioner of Taxation v Dixon (1952) 86 CLR 540 cited George v Federal Commissioner of Taxation (1952) 86 CLR 183 cited Jolley v Federal Commissioner of Taxation (1989) 86 ALR 297 cited Jones v Dunkel (1959) 101 CLR 298 cited Kajewski v Commissioner of Taxation (2003) 52 ATR 55 cited Liedig v Federal Commissioner of Taxation (1994) 50 FCR 461 cited Lombardo v Federal Commissioner of Taxation (1979) 28 ALR 574 cited Ma v Commissioner of Taxation (1992) 37 FCR 225 cited Puzey v Federal Commissioner of Taxation (2003) 131 FCR 244 cited R W Parsons, Income Taxation in Australia, Law Book Company, Sydney, 1985 DEIRDRE SAMBA v COMMISSIONER OF TAXATION WAD21 OF 2004 LEE J 22 JUNE 2005 PERTH

IN THE FEDERAL COURT OF AUSTRALIA

WESTERN AUSTRALIA DISTRICT REGISTRY WAD21 OF 2004

BETWEEN: DEIRDRE SAMBA

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT