Since its establishment, the Federal Court of Australia (â€œthe Courtâ€) has become the leading tax court in the nation. The Federal Court is the final port of call for most taxpayers and for the Federal Commissioner of Taxation. In the spirit of inquiry into the nature of â€œincomeâ€ for tax purposes, this paper does both a â€œwide survey and an exact scrutinyâ€ of aspects of the Courtâ€™s record in taxation matters over the last 40 years. The paper presents statistics about tax cases in the Court since its establishment in 1977 and discusses trends. We then turn to discuss important themes in tax cases before the Court, including the boundaries of ordinary income and allowable deductions; the complexity of the tax statute and of the task of statutory interpretation; and the approach of the Court to tax avoidance. Finally, the paper considers some features of tax litigation in the Court and challenges for the future.
|Title of host publication||The Federal Court's Contribution to Australian Law: Past, Present and Future|
|Editors||Pauline Ridge and James Stellios|
|Place of Publication||Australia|
|Publisher||The Federation Press|
|Publication status||Published - 2018|