Spriggs v Federal Commissioner of Taxation [2007] FCA 1817

FEDERAL COURT OF AUSTRALIA

Spriggs v Federal Commissioner of Taxation [2007] FCA 1817

TAXATION – income tax – allowable deductions – where taxpayer is professional sportsperson - whether sports management fee was an outgoing incurred in gaining or producing assessable income - whether management fee was an outgoing necessarily incurred in conducting a business – whether came at a point too soon to be relevant and incidental - whether of a capital nature Income Tax Assessment Act 1997 (Cth) ss 8, 995 Income Tax Assessment Act 1936 (Cth) ss 6(1), 51(1) AGC (Advances) Ltd v Commissioner of Taxation (Cth) (1975) 132 CLR 175 cited Colonial Mutual Life Assurance Society Ltd v Federal Commissioner of Taxation (1953) 89 CLR 428 cited Commissioner of Taxation (Cth) v Broken Hill Pty Co Ltd (2000) ATC 4659 cited Commissioner of Taxation (Cth) v Riverside Road Lodge Pty Ltd (in liq) (1990) 23 FCR 305 cited Commissioner of Taxation (Cth) v Total Holdings (Aust) Pty Ltd (1979) 43 FLR 217 cited Commissioner of Taxation v Stone (2005) 222 CLR 289 cited Federal Commissioner of Taxation v Citylink Melbourne Limited (2006) 80 ALJR 1282 cited Federal Commissioner of Taxation v Maddalena (1971) 45 ALJR 426 distinguished Federal Commissioner of Taxation v Raymor (NSW) Pty Ltd (1990) 24 FCR 90 cited Federal Commissioner of Taxation v Snowden & Willson Pty Ltd (1958) 99 CLR 431 cited Fletcher v Federal Commissioner of Taxation (1991) 173 CLR 1 cited GP International Pipecoaters Pty Ltd v The Commissioner of Taxation of the Commonwealth of Australia (1990) 170 CLR 124 cited Hallstroms Pty Ltd v Federal Commissioner of Taxation (1946) 72 CLR 634 cited John Fairfax & Sons Pty Ltd v Commissioner of Taxation (Cth) (1959) 101 CLR 30 cited John v Federal Commissioner of Taxation (1989) 166 CLR 417 applied Lunney v Commissioner of Taxation (1958) 100 CLR 478cited Maryborough Newspapers Co Ltd v Commissioner of Taxation (1929) 43 CLR 450cited Ronpibon Tin NL v Commissioner of Taxation (Cth) (1949) 78 CLR 47 cited Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation (1938) 61 CLR 337 cited W Nevill & Co Ltd v Commissioner of Taxation (Cth) (1937) 56 CLR 290 cited DAVID RAYMOND SPRIGGS v FEDERAL COMMISSIONER OF TAXATION VID 314 OF 2007