Commissioner of Taxation v La Rosa
2003 Australian court decision / From Wikipedia, the free encyclopedia
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Commissioner of Taxation v La Rosa was a 2003 decision of the Federal Court of Australia, sitting as the Full Court of the Federal Court. The court upheld two earlier rulings that Frank La Rosa, a convicted heroin dealer, was entitled to a tax deduction of $220,000 for money stolen from him during a drug deal. As a result of the decision, the federal government amended the Income Tax Assessment Act 1997 to prevent similar deductions being made.
Quick Facts Commissioner of Taxation v La Rosa, Court ...
Commissioner of Taxation v La Rosa | |
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Court | Full Court of the Federal Court of Australia |
Full case name | Commissioner of Taxation of the Commonwealth of Australia v Francesco Dominico La Rosa |
Decided | 5 June 2003 |
Citation(s) | [2003] FCAFC 125 |
Case history | |
Prior action(s) | [2002] FCA 1036 [2000] AATA 625 |
Appealed from | Federal Court of Australia, Administrative Appeals Tribunal |
Court membership | |
Judge(s) sitting | Carr, Merkel & Hely JJ |
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