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Federal Commissioner of Taxation v Forsyth

Federal Commissioner of Taxation v Forsyth

Case [1981] HCA 15 1 April 1981

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AGLC: Federal Commissioner of Taxation v Forsyth [1981] HCA 15
Case: [1981] HCA 15
Decision Date: 1 April 1981

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Citations

Federal Commissioner of Taxation v Forsyth [1981] HCA 15

Most Recent Citation

New York Properties Pty Ltd v. Commissioner of Taxation of the Commonwealth of Australia [1985] FCA 101 (4 FCR 442)

Cases Citing This Decision

33

Hall and Commissioner of Taxation (Taxation and business) [2025] ARTA 600
Citation 1 (Para 13)

…nto existence for reasons of taxation ’. [45] (1981) 148 CLR 203; (1981) 34 ALR 263; (1981) 55 ALJR 340; (1981) 81 ATC 4157; (1981) 11 ATR 657; [1981] HCA 15.…
Shugai and Commissioner of Taxation (Taxation) [2024] AATA 3619
Citation 2 (Para 22)

…character’ of the expenditure itself as opposed to the purpose for which the expenditure was incurred.[7] [6] Commissioner of Taxation v Forsyth (1981) 148 CLR 203,210; 213 (‘ Forsyth’ ). [7] Lunny v Commissioner of Taxation (1958) 100 CLR 478, 497.…
Bowerman and Commissioner of Taxation (Taxation) [2023] AATA 3547
Citation 3 (Para 8)

…refer to the decisions of the High Court in Handley v Commissioner of Taxation (1981) 55 ALJR 345 ( Handley ) and Commissioner of Taxation v Forsyth (1981) 148 CLR 203 ( Forsyth ) which the Commissioner relied on.…
Mfula and Commissioner of Taxation (Taxation) [2021] AATA 3067
Citation 4 (Para 13)

…the costs an employee incurs in consuming food and drink to go about their daily activities. [185] Cooper ; Commissioner of Taxation v Forsyth (Cth) [1981] HCA 15 (‘ Forsyth’ ).…
Hiremani and Commissioner of Taxation (Taxation) [2020] AATA 1653
Citation 5 (Para 9)

…ommissioner of Taxation of the Commonwealth of Australia (1981) 148 CLR 182 and Commissioner of Taxation of the Commonwealth of Australia v Forsyth (1981) 148 CLR 203, he was not entitled to a deduction for any part of his rent on the apartment. Although Mr Hiremani performed work in his apartment for the ATO, he wor…
Hussain and Commissioner of Taxation (Taxation) [2018] AATA 1111
Citation 6 (Para 11)

…set out in in Handley v Federal Commissioner of Taxation [1981] HCA 16; (1981) 148 CLR 182 ( Handley ) and Federal Commissioner of Taxation v Forsyth [1981] HCA 15; 1981) 148 CLR 203. Both cases were heard by the same High Court bench and concerned barristers carrying on businesses and claiming deductions in res…
Academy Cleaning and Security Pty Ltd v Deputy Commissioner of Taxation [2017] FCA 875
Citation 7 (Para 20)

…d (and see too Handley v Federal Commissioner of Taxation (1981) 148 CLR 182 at 197 per Murphy J), said in Federal Commissioner of Taxation v Forsyth (1981) 148 CLR 203 at 213 (and see too at 215): In every case it is clearly a question of fact and degree whether the outgoing has the necessary relation to the gaining…
Ogden and Commissioner of Taxation (Taxation) [2016] AATA 32
Citation 8 (Para 5)

…ty including Handley v Commissioner of Taxation [1981] HCA 16; (1981) 148 CLR 182; 11 ATR 644; 81 ATC 4165 and Commissioner of Taxation v Forsyth [1981] HCA 15; (1981) 148 CLR 203; 11 ATR 657. I agree. The home office is an integral part of the family home, just as it was in Handley and Forsyth . These expenses…
Bhatti and Commissioner of Taxation (Taxation) [2016] AATA 24
Citation 9 (Para 25)

…proceeding. Those cases include Handley v Federal Commissioner of Taxation (1981) 148 CLR 182 ( Handley ), Federal Commissioner of Taxation v Forsyth (1981) 148 CLR 203 ( Forsyth ) and Re Ovens and Commissioner of Taxation (2009) 75 ATR 479 ( Ovens ). It is noted that Handley and Forsyth were heard by the same High C…
Ogden v Commissioner of Taxation [2014] FCA 1111
Citation 10 (Para 17)

…factors were so stated by Wilson J who gave the principal judgment of the majority of the High Court in Commissioner of Taxation (Cth) v Forsyth (1981) 148 CLR 203 [referencing passages at 210, 213 and 215). … Likewise in respect of the exception to s 51(1) the question is whether the outgoing has a private or domes…
Russell and Commissioner of Taxation [2013] AATA 621
Citation 11

…8-15 CASES Perdikaris v Deputy Commissioner of Taxation (No 2) (2007) 67 ATR 825 Young v Commissioner of Taxation [2012] FCA 1098 Federal Commissioner of Taxation v Forsyth (1981) 148 CLR 203 Re Bradshaw and Deputy Commissioner of Taxation (1999) 41 ATR 1195 Re Hamed v Federal Commissioner of Taxation (2010) 76 ATR 649 Federal Commissioner of Taxa…
Shin and Commissioner of Taxation [2010] AATA 1013
Citation 12

…on as Trustee for Dixon Holdsworth Superannuation Fund v Commissioner of Taxation (2008) 167 FCR 287 Federal Commissioner of Taxation v Forsyth (1981) 148 CLR 203 Malouf and Commissioner of Taxation (2008) 250 ALR 253 Prebble v Commissioner of Taxation 2002 ARC 5045 R & D Holdings Pty Ltd v Deputy Commissioner of Tax…
Shin and Commissioner of Taxation [2010] AATA 1012
Citation 13

…on as Trustee for Dixon Holdsworth Superannuation Fund v Commissioner of Taxation (2008) 167 FCR 287 Federal Commissioner of Taxation v Forsyth (1981) 148 CLR 203 Malouf and Commissioner of Taxation (2008) 250 ALR 253 Prebble v Commissioner of Taxation 2002 ARC 5045 R & D Holdings Pty Ltd v Deputy Commissioner of Tax…
Commissioner of Taxation v Anstis [2010] HCA 40
Citation 14 (Para 12)

…d Forsyth . [46](1989) 166 CLR 417 at 427; [1989] HCA 5. [47](1989) 166 CLR 417 at 431. [48](1971) 125 CLR 494 at 498. [49](1981) 148 CLR 203 at 216; [1981] HCA 15. [50](1949) 78 CLR 47. [51](1971) 125 CLR 494. [52](1981) 148 CLR 182; [1981] HCA 16.…
Confidential and Commissioner of Taxation [2009] AATA 627
Citation 15

…ederal Commissioner of Taxation v Faichney (1972) 129 CLR 38 Federal Commissioner of Taxation v Forsyth (1981) 148 CLR 203 Goodman Fielder Wattie Ltd v Federal Commissioner of Taxation (1991) 29 FCR 376 Handley v Federal Commissioner of Taxation (1981) 148 CLR 182 REASONS FOR DECISION 21 August 2009 Mr Julian Block,…
Commissioner of Taxation v Swansea Services Pty Ltd [2009] FCA 402
Citation 16 (Para 10)

…y conceded in argument that the present case, like so many of them, involved a question of fact and degree ( Commissioner of Taxation (Cth) v Forsyth (1981) 148 CLR 203 at 215), and that no submission of `no evidence' had been made to the Board and ruled upon by it either expressly or by implication: cf Lombardo v Co…
Ovens and Commissioner of Taxation [2009] AATA 166
Citation 17

…of Taxation (1981) 148 CLR 182; 11 ATR 644; 81 ATC 4165 Commissioner of Taxation v Forsyth (1981) 148 CLR 203; 11 ATR 657; 81 ATC 4157 Swinford v Commissioner of Taxation [1984] 3 NSWLR 118; 15 ATR 1154; 84 ATC 4803 Lunney v Federal Commissioner of Taxation (1958) 100 CLR 478; 11 ATD 404 Commissioner of Taxation v B…
Commissioner of Taxation v Day [2008] HCA 53
Citation 18 (Para 11)

…]See Handley v Federal Commissioner of Taxation (1981) 148 CLR 182; [1981] HCA 16; Federal Commissioner of Taxation v Forsyth (1981) 148 CLR 203; [1981] HCA 15; Federal Commissioner of Taxation v Cooper (1991) 29 FCR 177. An alternative approach…
The Taxpayer and Commissioner of Taxation [2006] AATA 100
Citation 19

…nclude Lunney v FCT (1958) 100 CLR 478 at 497; Handley v FCT (1981) 148 CLR 182 at 194; 11 ATR 644 at 651; 81 ATC 4165 at 4171; Forsyth v FCT (1981) 148 CLR 203 at 210; 11 ATR 657 at 662; 81 ATC 4157 at 4163; John v FCT (1989) 166 CLR 417; 20 ATR 1 ; 89 ATC 4101. The essential character test is also applied to determ…
Re Hobart Central Child Care Pty Ltd and Commissioner of Taxation [2005] AATA 1027
Citation 20

…of Taxation (1990) 90 ATC 4907 Federal Commissioner of Taxation v Dalco (1990) 168 CLR 614 Federal Commissioner of Taxation v Dixon (1952) 86 CLR 540 Federal Commissioner of Taxation v Forsyth (1991) 148 CLR 203 Federal Commissioner of Taxation v Squatting Investment Co Ltd (1954) 88 CLR 413 McAndrew v Federal Commissioner of Taxation (1956) 98 CL…
Mandikos and Commissioner of Taxation [2001] AATA 716
Citation 21 (Para 6)

…58) 100 CLR 478 at 497; Handley v FC of T (1981) ATC 4165 at 4171; (1980-81) 148 CLR 182 at 194; FC of T v Forsyth (1981) ATC 4157 at 4161; (1980-81) 148 CLR 203 at 210; John v FC of T (1989) ATC 4101; (1988-89) 166 CLR 417. The essential character test is also applied to determine if the expenditure is of a c…
Service v Commissioner of Taxation [2000] FCA 188
Citation 22 (Para 1)

…ions have been disallowed for interest or rent paid in connection with a home used, in part, as an office: Federal Commissioner of Taxation v Forsyth (1981) 148 CLR 203 and Handley. In these cases, as in Cooper, the essential character test had relevance to deciding whether the expenditure in question was excluded fr…
John v Federal Commissioner of Taxation [1989] HCA 5
Citation 23

…ds upon its essential character: Lunney v. Federal Commissioner of Taxation (1958) 100 CLR 478, at p 498; Forsyth v. Federal Commissioner of Taxation (1981) 148 CLR 203; Ronpibon Tin N.L. v. Federal Commissioner of Taxation (1949) 78 CLR 47; Robert G. Nall Ltd. v. Federal Commissioner of Taxation (1937) 57 CLR 695. M…
Handley v Federal Commissioner of Taxation [1981] HCA 16
Citation 24

…4. On appeal to the Supreme Court of New South Wales Yeldham J. referred to Lunney's Case and to Thomas v. Federal Commissioner of Taxation (1972) 46 ALJR 397; 3 ATR 165; 72 ATC 4094 ; Federal Commissioner of Taxation v. Faichney (1972) 129 CLR 38 , Federal Commissioner of Taxation v. McCloy (1975) …
Fletcher & Ors v The Commissioner of Taxation [1991] HCATrans 116
Citation 25

…friends have referred, namely, Forsyth and Handley, adopt a rather similar approach, in our submission. Could I take Your Honours to Forsyth's case, (1981) 148 CLR 203. It was conceded, Your Honours, as appears in Justice Stephen's reasons for judgment at about point 4 that:…
Taxpayer and Commissioner of Taxation [2013] AATA 783
Citation 26 (Para 41)

…aryborough Newspaper Co Ltd v Federal Commissioner of Taxation (1929) 43 CLR 450 at 452-453 per Rich J and Federal Commissioner of Taxation v Forsyth [1981] HCA 15; (1981) 148 CLR 203 at 213; 81 ATC 4157 at 4163 per Wilson J. Accordingly, whilst previous decisions on the deductibility of legal expenses, such as…
James Gerard Michael Healy and Commissioner of Taxation [2013] AATA 281
Citation 27 (Para 1)

…er” of the loss or outgoing: Handley v Federal Commissioner of Taxation (1981) 148 CLR 182 at 194 per Mason J; Commissioner of Taxation v Forsyth (1981) 148 CLR 203 at 216-217 per Wilson J and Commissioner of Taxation v Cooper (1991) 29 FCR 177 at 182 per Lockhart J and 201 per Hill J; and (ii)ask whether it is in th…
District Council of Coober Pedy v Collector of Customs Cowell Electric Supply Co. Ltd v Collector of Customs [1993] FCA 235
Citation 28

…ary meaning of "of or belonging to the home, house or household" (Shorter Oxford English Dictionary and cf Federal Commissioner of Taxation v Forsyth (1981) 148 CLR 203 at 216 per Wilson J). I see no reason why electricity could not be said to be provided to meet the domestic requirements of residents of premises. In…
Commissioner of Taxation v Cooper [1991] FCA 190
Citation 29

…1 at 7-8. His Honour noted a concession in argument that the case involved a question of fact and degree (Federal Commissioner of Taxation v Forsyth (1981) 148 CLR 203 at 215), that no submission was made to the Board of "no evidence" and that the Board did not rule upon that question expressly or by implication: cf…
Australian Telecommunications Corporation v Lambroglou [1990] FCA 689
Citation 30

…These factors were so stated by Wilson J who gave the principal ludgment of the malorrty of the High Court m Commissioner of Taxatron (Cth) v Forsvth (1981) 148 CLR 203."…
Argy v Blunts & Lane Cove Real Estate Pty Ltd [1990] FCA 57
Citation 31

…ould have been required to pay interest which would not have been deductible for income tax purposes (cf. Federal Commissioner of Taxation v. Forsyth (1981) 148 CLR 203). The deferred terms saved the applicant from incurring such an interest expense. Why then should the tax rates of the applicants (there was no evide…
Glenfield Estates Pty Ltd v Commissioner of Taxation [1988] FCA 432
Citation 32

…T. v. Hatchett (1971) 125 CLR 494 per Menzies J. at 498; Handley v. F.C.T. (supra) per Stephen J. at 191-192, per Aickin J. at 200; F.C.T. v. Forsyth (1981) 148 CLR 203 per Wilson J. at 215-216. While the exclusion of losses or outgoings of a capital or domestic nature may have some scope for operation, it is difficu…
New York Properties Pty Ltd v Commissioner of Taxation of the Commonwealth of Australia [1985] FCA 101
Citation 33

…Lombardo v. Federal Commissioner of Taxation (1979) 40 FLR 208; E G & H Nominees Pty Ltd v. General Mutual Insurance Co Ltd (in liq) (1976) 50 ALJR 460; Federal Commissioner of Taxation v. Nixon (1979) 37 FLR 135; Federal Commissioner of Taxation v. Forsyth (1979) 37 FLR 430, considered.…

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