Commissioner of Taxation v Dixon Consulting Pty Limited [2006] FCA 1748

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v Dixon Consulting Pty Limited [2006] FCA 1748

INCOME TAX – personal services income declaration – whether the respondent company met the business premises test – whether the company had exclusive use of the premises – whether the premises the company used were physically separate from any premises used by the family for private purposes ADMINISTRATIVE LAW – judicial review – whether Tribunal misinterpreted the requirement for exclusive use – whether Tribunal took irrelevant considerations into account and failed to take relevant considerations into account- whether Tribunal misconstrued the word "premises" Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1997 (Cth) ss 87-15, 87-30 Macquarie Dictionary, 4th ed, The Macquarie Library Pty Ltd, Macquarie, 2005 Shorter Oxford English Dictionary, 5th ed, Oxford University Press, Oxford, 2002 COMMISSIONER OF TAXATION v DIXON CONSULTING PTY LIMITED NSD652 OF 2006

EMMETT J

15 DECEMBER 2006

SYDNEY IN THE FEDERAL COURT OF AUSTRALIA

NEW SOUTH WALES DISTRICT REGISTRY NSD652 OF 2006

ON APPEAL FROM THE TAXATION APPEALS DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL CONSTITUTED BY

BETWEEN: COMMISSIONER OF TAXATION

Appellant

AND: DIXON CONSULTING PTY LIMITED

Respondent

JUDGE: EMMETT J

DATE OF ORDER: 15 DECEMBER 2006

WHERE MADE: SYDNEY

THE COURT ORDERS THAT:

1. The decision of the Administrative Appeals Tribunal ('the Tribunal') be set aside. 2. The matter be remitted to the Tribunal for further consideration according to law. 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 NSD652 OF 2006

ON APPEAL FROM THE TAXATION APPEALS DIVISION OF THE ADMINISTRATIVE APPEALS TRIBUNAL CONSTITUTED BY