Commissioner of Taxation v La Rosa

JurisdictionAustralia Federal only
Neutral Citation2002-0821 FCA A,2003-0605 FCA A
Date2002
CourtFederal Court
    • This document is available in original version only for vLex customers

      View this document and try vLex for 7 days
    • TRY VLEX
4 cases
  • Commissioner of Taxation v La Rosa
    • Australia
    • Full Federal Court (Australia)
    • Invalid date
  • Commissioner of Taxation v Day
    • Australia
    • High Court
    • 12 November 2008
    ... ... This, in effect, is what the Parliament did when, in 2005, it enacted s 26–54 of the ITAA. That amendment followed a decision of this Court refusing special leave to appeal from the judgment of the Full Court of the Federal Court in Commissioner of Taxation v La Rosa 153 ... The Parliament enacted a special provision disallowing deductions for ‘a loss or outgoing to the extent that it was incurred in the furtherance of, or directly in relation to, a physical element of an offence against an Australian law of which you have been convicted if the offence was, or ... ...
  • SZRVA v Minister for Immigration and Border Protection
    • Australia
    • Federal Court
    • 8 May 2019
    ...Protection [2018] FCA 1641 CED15 v Minister for Immigration and Border Protection [2018] FCA 451 Commissioner of Taxation v La Rosa [2002] FCA 1036, (2002) 50 ATR 450 CQG15 v Minister for Immigration and Border Protection [2016] FCAFC 146, (2016) 253 FCR 496 Giddings v Australian Informatio......
  • Herring v Minister for Immigration and Citizenship
    • Australia
    • Federal Court
    • Invalid date
1 books & journal articles
  • Taxing the untouchables who profit from organised crime
    • United Kingdom
    • Journal of Financial Crime No. 10-3, July 2003
    • 1 July 2003
    ...331; MacFarlane v FCT(1986) 13 FCR 356, 380±382; Madden v Madden & Ors 96ATC 4268; Peters v The Queen (1998) 192 CLR 493; FCTv La Rosa [2002] FCA 1036; Australian Tax Oce (1993)`Taxation Ruling 93/25', para. 9: `The tests as to whetheran amount is assessable income . . . are the same for a......

VLEX uses login cookies to provide you with a better browsing experience. If you click on 'Accept' or continue browsing this site we consider that you accept our cookie policy. ACCEPT