Tyco Australia Pty Limited v Commissioner of Taxation [2007] FCA 1055

FEDERAL COURT OF AUSTRALIA

Tyco Australia Pty Limited v Commissioner of Taxation [2007] FCA 1055

INCOME TAX – payments to purchase contracts entered by independent contractors with customers for the provision of security services – payments outgoings of a revenue nature

Income Tax Assessment Act 1997 (Cth) s 8-1

Bell & Moir Corp Pty Limited v Commissioner of Taxation (1999) 42 ATR 421 referred to BP Australia Limited v Commissioner of Taxation of the Commonwealth of Australia (1965) 112 CLR 386 discussed Cliffs International Inc v The Commissioner of Taxation of the Commonwealth of Australia (1979) 142 CLR 140 referred to Coles Myer Finance Limited v Commissioner of Taxation of the Commonwealth of Australia (1993) 176 CLR 640 referred to Commercial and General Acceptance Limited v Commissioner of Taxation of the Commonwealth of Australia (1976) 137 CLR 373 applied Commissioner of Taxation (Cth) v Raymor (NSW) Pty Limited (1990) 24 FCR 90 referred to Commissioner of Taxation of the Commonwealth of Australia v James Flood Pty Limited (1953) 88 CLR 492 applied Commissioner of Taxation of the Commonwealth of Australia v South Australian Battery Makers Pty Limited (1978) 140 CLR 645 applied Commissioner of Taxation v Citibank Limited (1993) 44 FCR 434 referred to Commissioner of Taxation v Melbourne Citylink Limited [2006] HCA 35 referred to GP International Pipecoaters Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia (1990) 170 CLR 124 referred to GRE Insurance Limited v Commissioner of Taxation of the Commonwealth of Australia (1992) 34 FCR 160 discussed Hallstroms Proprietary Limited v The Federal Commissioner of Taxation (1946) 72 CLR 634 applied McLennan v Commissioner of Taxation (1989) 21 FCR 80 referred to Mount Isa Mines Limited v The Commissioner of Taxation of the Commonwealth of Australia (1992) 176 CLR 141 referred to National Australia Bank Limited v Commissioner of Taxation (1997) 80 FCR 352 referred to Pine Creek Goldfields v Commissioner of Taxation (1999) 41 ATR 71 referred to QBE Insurance Group Limited v Australian Securities Commission (1992) 38 FCR 270 referred to Regent Oil Co Limited v Strick [1966] AC 295 at 353 referred to Reynolds and Gibson v Crompton (1950) 33 Tax Cas 288 referred to Sun Newspapers Limited v The Federal Commissioner of Taxation; Associated Newspapers Limited v The Federal Commissioner of Taxation (1938) 61 CLR 337 discussed Western Gold Mines (NL) v Commissioner of Taxation (WA) (1938) 59 CLR 729 applied