Brandon v Commissioner of Taxation [2011] FCA 264

FEDERAL COURT OF AUSTRALIA

Brandon v Commissioner of Taxation [2011] FCA 264 Citation: Brandon v Commissioner of Taxation [2011] FCA 264

Appeal from: Justin Wallace Brandon and Commissioner of Taxation [2010] AATA 530

Parties: JUSTIN BRANDON v COMMISSIONER OF TAXATION

File number: SAD 113 of 2010

Judge: BESANKO J

Date of judgment: 24 March 2011

Catchwords: PRACTICE AND PROCEDURE — application to strike out notice of appeal — appeal from decision of Administrative Appeals Tribunal ('AAT') — where AAT affirmed decision of Commissioner of Taxation to disallow deduction claimed by appellant pursuant to s 8-1 of the Income Tax Assessment Act 1997 (Cth) — where deduction related to travel expenses said to have been incurred in transportation of appellant's bulky work equipment — whether AAT had found that in fact work equipment had not been transported between home and work — whether if travel expenses associated with transportation of equipment had not been incurred notice of appeal did not raise question of law arising out of facts as found by the AAT — where original notice of appeal did not state question of law — where appellant put forward proposed amended notice of appeal which raised questions of law at high level of generality — where questions of law raised might not lead to different result HELD: The original notice of appeal was struck out but the appellant was given leave to file the proposed amended notice of appeal.

Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44(1) Federal Court Rules O 53 rr 3(3) and 15 Federal Court of Australia Act 1976 (Cth) s 31A Income Tax Assessment Act 1997 (Cth) s 8.1 Taxation Administration Act 1953 (Cth) s 14 ZZK(b)