Commissioner of Taxation v White [2010] FCA 730

FEDERAL COURT OF AUSTRALIA

Commissioner of Taxation v White [2010] FCA 730 Citation: Commissioner of Taxation v White [2010] FCA 730

Appeal from: Confidential and Commissioner of Taxation [2009] AATA 869

Parties: COMMISSIONER OF TAXATION v TROY WHITE

File number: VID 889 of 2009

Judge: GORDON J

Date of judgment: 14 July 2010

Catchwords: ADMINISTRATIVE LAW – appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – whether error of law by the Administrative Appeals Tribunal – employee incentive share trust plan – where part of the income was deemed to be remuneration or excessive remuneration assessable to the respondent but the remaining part was not addressed – whether appeal constitutes an abuse of process TAXATION – income tax – whether respondent obtained a benefit or gain – whether amount of ordinary income "derived"

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth)

Cases cited: Collector of Customs v Pozzolanic Enterprises Pty Ltd (1993) 43 FCR 280 Collins v Administrative Appeals Tribunal (2007) 163 FCR 35 Commissioner of Taxation v McNeil (2007) 229 CLR 656 Commissioner of Taxation v Montgomery (1999) 198 CLR 639 Commissioner of Taxation v Stone (2005) 222 CLR 289 Commissioner of Taxation v Zoffanies Pty Ltd (2003) 132 FCR 523 Cross v London & Provincial Trust Ltd [1938] 1 All ER 428 Federal Commissioner of Taxation v Cooke and Sherden (1980) 29 ALR 202 Jackson v Sterling Industries Limited (1987) 162 CLR 612 Minister for Immigration and Multicultural Affairs v Al Miahi (2001) 65 ALD 141 Price Street Professional Centre Pty Ltd v Commissioner of Taxation (2007) 243 ALR 728 Repatriation Commission v Hill (2002) 69 ALD 581 Scicluna v New South Wales Land and Housing Corporation (2008) 72 NSWLR 674 Sea Culture International Pty Ltd v Scoles (1991) 32 FCR 275 Tax Agents' Board v Bray (2004) 58 ATR 118 JP Hannan, A Treatise on the Principles of Income Taxation (1946)