Princi v Commissioner of Taxation [2008] FCA 441

FEDERAL COURT OF AUSTRALIA

Princi v Commissioner of Taxation [2008] FCA 441 ADMINISTRATIVE LAW – notice of appeal – whether question identified in notice was a question of law - application for leave to amend – amendment would require significant departure from agreed basis of dispute in the Administrative Appeals Tribunal

INCOME TAX – deductions – dominant purpose of scheme to obtain tax benefit

Held: The applications be dismissed.

Administrative Appeals Tribunal Act 1975 (Cth) ss 43(1), 44(1) Income Tax Assessment Act 1936 (Cth) ss 169A(3), 170, 175, 177, 177A, 177D, 177D(b), 177D(b)(v), 177F, 177F(1), 177F(3), 177G, 177G(1)

Federal Court Rules O 53

Allan v Transurban City Link Ltd (2001) 208 CLR 167 Australian Securities & Investments Commission v Donald (2003) 136 FCR 7 Australian Securities and Investments Commission v Saxby Bridge Financial Planning Pty Ltd (2003) 133 FCR 290 Australian Telecommunications Corp v Lambroglou (1990) 12 AAR 515 Commissioner of Taxation v Dixon (2006) 155 FCR 101 Commissioner of Taxation v Glennan (1999) 90 FCR 538 Commissioner of Taxation v Perkins (1993) 93 ATC 4524 Commissioner of Taxation v Sleight (2004) 136 FCR 211 Craig v South Australia(1995) 131 ALR 595 Deputy Commissioner of Taxation of the Commonwealth of Australia v Richard Walter Pty Limited (1994) 183 CLR 168 Fabry v Commissioner of Taxation (2003) ATC 4885 Federal Commissioner of Taxation v Peabody(1994) 181 CLR 359 Federal Commissioner of Taxation v Spotless Services Ltd (1996) 186 CLR 404 Fletcher v Commissioner of Taxation (1988) 19 FCR 442 Price Street Professional Centre Pty Ltd v Federal Commissioner of Taxation (2007) 97 ALD 593 Re Princi and Federal Commissioner of Taxation (2007) 66 ATR 133 Sleight v Federal Commissioner of Taxation (2003) 53 ATR 667 Star City Pty Ltd v Commissioner of Taxation [2007] FCA 1701 Stevenson v Commissioner of Taxation (1991) 29 FCR 282 Telstra Corporation Ltd v Warren, Graham [1997] FCA 102 TNT Skypak International (Aust) Pty Ltd v Commissioner of Taxation (Cth) (1988) 19 ATR 1067 Walters and Another v Commissioner of Taxation (2007) 162 FCR 421 Waterford v Commonwealth of Australia (1987) 71 ALR 673 WR Carpenter Holdings Pty Ltd v Federal Commissioner of Taxation (2006) 63 ATR 577 WR Carpenter Holdings Pty Ltd v Federal Commissioner of Taxation (2007) 161 FCR 1