Day v Commissioner of Taxation [2006] FCA 655

FEDERAL COURT OF AUSTRALIA

Day v Commissioner of Taxation [2006] FCA 655 TAXATION – appeal from objection decision – taxpayer involved in various legal proceedings concerning his employment status – whether legal fees incurred were allowable deductions – whether legal fees were incurred in gaining or producing the taxpayer's assessable income Administrative Decisions (Judicial Review) Act 1977 (Cth) Federal Court Rules orders 4, 52B Income Tax Assessment Act 1997 (Cth) s8-1 Public Service Act 1922 (Cth) ss 56, 61, 62, 63 Public Service Regulations 1935 (Cth) reg 13 Taxation Administration Act 1953 (Cth) s 14ZZ Telecommunications (Interception) Act 1979 (Cth) ss 5, 63, 67, 107A Commissioner of Taxation v Rowe (1995) 60 FCR 99 referred to Hallstroms Pty Ltd v Federal Commissioner of Taxation (1946) 72 CLR 634 referred to Herald and Weekly Times Limited v Federal Commissioner of Taxation (1932) 48 CLR 113 referred to IEL Finance Limited v Commissioner of Taxation [2006] FCA 267 referred to Spencer Bower, Turner and Handley, The Doctrine of Res Judicata, Butterworths, London, 1996 SHANE DAY v COMMISSIONER OF TAXATION NSD986 OF 2005 EMMETT J 30 MAY 2006 SYDNEY

IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD986 OF 2005

BETWEEN: SHANE DAY

APPLICANT

AND: COMMISSIONER OF TAXATION

RESPONDENT

JUDGE: EMMETT J

DATE OF ORDER: 30 MAY 2006

WHERE MADE: SYDNEY

THE COURT ORDERS THAT: 1. The objection decision be set aside. 2. The matter be remitted to the respondent for determination according to law. 3. The respondent pay 60 per cent of the applicant's costs of the appeal. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA