Commissioner of Taxation v La Rosa

JurisdictionAustralia Federal only
CourtFederal Court
Neutral Citation2002-0821 FCA A,2003-0605 FCA A
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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
    ...[2000] FCA 1265 at [28] to [36], (2000) 101 FCR 20 at 27 to 29 per Sackville, Marshall and Lehane JJ; Commissioner of Taxation v La Rosa [2002] FCA 1036 at [120] to [122], (2002) 50 ATR 450 at 471 to 472 per Nicholson J. Nor is there such an entitlement in a proceeding before the Federal Ci......
  • 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 Nbr. 10-3, July 2003
    • 1 July 2003
    ...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 am......

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