Vance v Federal Commissioner of Taxation

[2006] HCATrans 302

[2006] HCATrans 302

IN THE HIGH COURT OF AUSTRALIA

Office of the Registry
  Brisbane  No B79 of 2005

B e t w e e n -

DIANE MARGARET VANCE

Applicant

and

FEDERAL COMMISSIONER OF TAXATION

Respondent

Application for special leave to appeal

Publication of reasons and pronouncement of orders

HAYNE J
CRENNAN J

TRANSCRIPT OF PROCEEDINGS

AT CANBERRA ON THURSDAY, 15 JUNE 2006, AT 9.19 AM

Copyright in the High Court of Australia

HAYNE J:   The applicant seeks special leave to appeal against orders of a single judge of the Federal Court of Australia (Spender J).  By those orders, Spender J dismissed an appeal against orders of the Federal Magistrates Court dismissing an appeal from a decision of the Administrative Appeals Tribunal in a review of an objection decision by the Commissioner.

The applicant contended that certain election expenses she had incurred in her candidacy for the elected position of Mayor of Thuringowa City Council were an allowable deduction under s 8‑1 of the Income Tax Assessment Act 1997 (Cth).  The Commissioner disallowed the claim, the applicant objected and the Commissioner disallowed the objection.  It was that objection decision that was reviewed, and affirmed, by the Tribunal.

Section 74A of the Income Tax Assessment Act 1936 (Cth) makes specific provision for election expenses of candidates for local governments but (in effect) limits the allowable deduction to $1,000. The applicant contended in the Tribunal and in the courts below, and would seek to contend in this Court, that her election expenses were allowable as deductions as being outgoings necessarily incurred in carrying on a business for the purpose of gaining or producing assessable income. This contention was not accepted by the Tribunal or in the courts below.

Because the applicant is unrepresented her application for special leave falls to be dealt with under r 41.10 of the High Court Rules 2004.

An appeal to this Court would enjoy insufficient prospects of success to warrant a grant of special leave.

Pursuant to r 41.10.5 we direct the Registrar to draw up, sign and seal an order dismissing the application. I publish that disposition.

AT 9.20 AM THE MATTER WAS CONCLUDED