Cameron v Commissioner of Taxation [2011] FCA 1378

FEDERAL COURT OF AUSTRALIA

Cameron v Commissioner of Taxation [2011] FCA 1378 Citation: Cameron v Commissioner of Taxation [2011] FCA 1378

Appeal from: Cameron v Commissioner of Taxation [2011] AATA 386

Parties: MICHAEL CAMERON v COMMISSIONER OF TAXATION

File number: NSD 1099 of 2011

Judge: EDMONDS J

Date of judgment: 8 December 2011

Catchwords: INCOME TAX – Appeal from Administrative Appeals Tribunal – Personal Services Income (PSI) and Pt 2-42 of Income Tax Assessment Act 1997 (Cth) – whether Div 87 applies to deny result provided for by Div 86 – the unrelated clients test under s 87-20: whether offers or invitations to public at large or to a section of the public – the business premises test under s 87-30: whether business premises were premises at which individual or entity mainly conducted activities from which PSI was gained or produced in 2004 year of income Held: Application remitted to Tribunal differently constituted for, if necessary, taking further evidence on, and making further findings relevant to, application of business premises test in 2004 year of income; otherwise application dismissed.

Legislation: Income Tax Assessment Act 1997 (Cth) Divs 86, 87, ss 87-20, 87-30 Administrative Appeals Tribunal Act 1975 (Cth) s 43(2B)

Cases cited: Appellant V324 of 2004 v Minister for Immigration and Multicultural and Indigenous Affairs [2004] FCAFC 259 cited Austin v Deputy Secretary, Attorney-General's Department (1986) 12 FCR 22 cited Beringer Blass Wine Estates Ltd v Geographical Indications Committee (2002) 125 FCR 155 cited BHP Billiton Direct Reduced Iron Pty Ltd v Deputy Commissioner of Taxation (2007) 67 ATR 578 cited Comcare v Mathieson (2004) 79 ALD 518 cited Corporate Affairs Commissioner (S.A.) v Australian Central Credit Union (1985) 157 CLR 201 applied Douglas v Federal Commissioner of Taxation (1997) 77 FCR 112 cited Federal Commissioner of Taxation v Salenger (1988) 19 FCR 378 cited Federal Commissioner of Taxation v Yalos Engineering Pty Ltd (2009) 77 ATR 542 referred to Lee v Evans [1964] 112 CLR 276 applied McAuliffe v Secretary, Department of Social Security (1992) 28 ALD 609 cited Minister for Immigration and Multicultural Affairs v Yusuf (2001) 206 CLR 323 applied Morales v Minister for Immigration and Ethnic Affairs (1995) 60 FCR 550 cited Re BRMJCQ Pty Ltd and Federal Commissioner of Taxation (2010) 79 ATR 220 cited Re Engineering Co and Federal Commissioner of Taxation (2008) 74 ATR 272 cited Re Income Tax Acts (No. l) [1930] VLR 211 cited Re Metaskills Pty Ltd and Federal Commissioner of Taxation (2005) 60 ATR 1055 cited State Rail Authority of New South Wales v Collector of Customs (1991) 33 FCR 211 cited Tate v Repatriation Commission [2003] FCA 1169 cited Telepacific Pty Ltd v Federal Commissioner of Taxation (2005) 58 ATR 441 cited