Federal Commissioner of Taxation v. Maddalena.
Judges:Barwick CJ
Menzies J
Windeyer J
Owen J
Walsh J
Court:
High Court (Full Court)
Barwick C.J.: I am content to dispose of this case stated in the sense proposed and for the reasons given by my brother Menzies whose judgment I have had the advantage of reading. The cost to an employee of obtaining his employment does not form an outgoing incurred in the course of earning the wages payable in the employment. That cost is not deductible under sec.51 of the Income Tax Assessment Act 1936-1967.
In my opinion the questions asked in the case stated should be all answered in the negative.
Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited
CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.
The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.
