Commissioner of Taxation v Wood
[2023] FCA 574115 ATR 34
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The impact of this case on ATO policy is discussed in Decision Impact Statement: Commissioner of Taxation v Wood (NSD 1162 of 2022 (Federal Court) 2020/0079 (Administrative Appeals Tribunal)).
Commissioner of Taxation
v.Wood
Judge:
Stewart J
Legislative References:
Administrative Appeals Tribunal Act 1975 - 44(1)
Income Tax Assessment Act 1997 - 8-1
Case References:
AusNet Transmission Group Pty Ltd v FCT - [2015] HCA 25; 255 CLR 439
Clough v Federal Commissioner of Taxation - [2021] FCAFC 197; 114 ATR 1
Commissioner of Taxation v Day - [2008] HCA 53; 236 CLR 163
Commissioner of Taxation v Rowe - [1995] FCA 834; 60 FCR 99
Estate Mortgage Fighting Fund Trust v FCT - [2000] FCA 981; 102 FCR 15
FCT v Payne - [2001] HCA 3; 202 CLR 93
Federal Commissioner of Taxation v Snowden & Willson Pty Ltd - [1958] HCA 23; 99 CLR 431
Fletcher v FCT - [1991] HCA 42; 173 CLR 1
Hallstroms Pty Ltd v FCT - [1946] HCA 34; 72 CLR 634
Herald & Weekly Times Ltd v Commissioner of Taxation - [1932] HCA 56; 48 CLR 113
Magna Alloys & Research Pty Ltd v Federal Commissioner of Taxation - [1980] FCA 180; 33 ALR 213
Putnin v Commissioner of Taxation - [1991] FCA 12; 27 FCR 508
Ronpibon Tin NL and Tongkah Compound NL v FCT - [1949] HCA 15; 78 CLR 47
Shokker v Commissioner of Taxation - [1999] FCA 600; 92 FCR 54
Sun Newspapers Ltd and Associated Newspapers Ltd v Federal Commissioner of Taxation - [1938] HCA 73; 61 CLR 337
Judgment date: 2 June 2023
Sydney
Orders
THE COURT ORDERS THAT:
- 1.
- The appeal be dismissed.
Note: Entry of orders is dealt with in Rule 39.32 of the Federal Court Rules 2011.