Year of material/or date of funding Name of Case Date of decision Source — Annual Report (AR) or NTLG minutes (NTLG)? Identified as Test case (TC) or funded case (FC)? Tribunal/Court Issues Successful party
1995/96 Commissioner of Taxation v Polla-Mounter 30/11/95 NTLG FC Federal Court (This case was later appealed to the Full Federal Court where the taxpayer succeeded) Whether a scholarship payment to a footballer was assessable or exempt income ATO
D F C of T v Kavich and Official Trustee in Bankruptcy 8/9/96 NTLG FC Full Federal Court Section 207 penalty and bankruptcy Taxpayer
1996/97 Commissioner of Taxation v Murry 16/06/98 AR TC High Court Ascertaining the goodwill component of a capital gain ATO
Whitaker v Federal Commissioner of Taxation 26/03/98 AR TC Full Federal Court (This case was later appealed to the High Court) Whether pre and post judgement interest is assessable income Taxpayer (in part)
Commissioner of Taxation v Australian Airlines Ltd 26/11/96 NTLG FC Full Federal Court Sales tax – meaning of exemption for schools Taxpayer
F C of T v Rowe 29/4/97 AR and NTLG TC High Court Whether a reimbursement is assessable income Taxpayer
1997/98 No test cases are identified in annual report. However the following case are referred to in NTLG reports:
De Luxe and Yellow Cabs Co-operative (Trading) Society Ltd & Ors v Commissioner of Taxation 28/08/97
& 15/4/98
NTLG TC Federal Court and Full Federal Court Whether taxi drivers were employees of the taxi operator Taxpayer
National Speakers Association of Australia Inc v F C of T 25/11/97 NTLG TC Federal Court Whether National Speakers Association is exempt from income tax. This issue was not considered by the court as the ATO had not made a valid private ruling Taxpayer
National Bus Co Pty Ltd v Commissioner of Taxation 3/03/98 NTLG FC Federal Court Refunds of sales tax on goods subsequently applied for own use in repair and maintenance of buses ATO
Deputy Commissioner of Taxation v Gruber 24/03/98 NTLG FC NSW Court of Appeal What particulars need to be on director penalty notices Taxpayer
Commissioner of Taxation v Ryan 2/04/98 NLTG FC Full Federal Court Whether a nil assessment is an assessment Taxpayer
Brown v Commissioner of Taxation 30/06/98 NLTG TC Federal Court Deductibility of interest on business loan after the business had ceased Taxpayer
1998/99 Scully v F C of T 10/02/00 NTLG TC High Court Whether an invalidity payment was an eligible termination payment ATO
Commissioner of Taxation v Kurts Development Ltd 28/08/98 NTLG TC Full Federal Court How pre-development costs are treated under the trading stock provisions ATO
Steele v Deputy Commissioner of Taxation 4/03/99 NTLG FC High Court Deductibility of interest, where property is purchased with the dual purpose of establishing a business on the property and making use of the property (currently) to derive income Taxpayer
Commissioner of Taxation v Brown 3/06/99 NTLG TC Full Federal Court Deductibility of interest on a business loan after the business had ceased Taxpayer
1999/00 No test cases are identified in the ATO's annual report. However, the following cases are referred to in NTLG reports:
Commissioner of Taxation v Ryan 3/02/00 NTLG FC High Court Whether a nil assessment is an assessment ATO
Deputy Commissioner of Taxation v Woodhams 2/03/00 NTLG FC High Court Whether due dates need to be specified in director penalty notices ATO
Service v Commissioner of Taxation 27/03/00 NTLG FC Full Federal Court Whether directorship fees are assessable to taxpayer personally or whether taxpayer was entitled to a deduction for payments made to family company Taxpayer
Chong v Commissioner of Taxation 16/05/00 NTLG FC Federal Court Whether Malaysian civil service pensions are assessable in Australia ATO
2000/01 Commissioner of Taxation v Commercial Nominees of Australia Ltd 31/05/01 AR TC High Court Whether prior year losses by superannuation fund are deductible Taxpayer
Commissioner of Taxation v Anovoy 23/04/01 AR TC Full Federal Court Whether interest on funds borrowed to renovate a heritage house are deductible ATO
Commissioner of Taxation v Andrew Payne 8/02/01 AR TC High Court Whether costs of travel between two unrelated places of work and business are deductible ATO
2001/02 Morris v Commissioner of Taxation 14/05/02 AR TC Federal Court Whether sun protection products are deductible Taxpayer
Hart v Commissioner of Taxation 2/11/01 AR TC Federal Court Whether interest payments on a split loan are deductible ATO
Howland-Rose & Others v Commissioner of Taxation (the 'Budplan' case) 18/03/02 AR TC Federal Court Whether expenses of participation in the Budplan mass marketed tax effective investment scheme were deductible ATO
2002/03 Commissioner of Taxation v Hart 26/7/02 AR FC Full Federal Court(b) Whether interest payments on a split loan are deductible Taxpayer
Stone v Federal Commissioner of Taxation ("Stone's Case") 29/11/02 (Federal Court) AR FC Federal Court (This case was also considered by the Full Federal Court but the Tax Office has confirmed that it did not fund this stage of the case)(c) Whether prize and grant money is assessable to a sportsperson Taxpayer in part (in Federal Court)
Deputy Commissioner of Taxation v Dexcam Australia Pty Ltd (in liquidation) 30/6/03 AR FC Full Federal Court Application of credits for tax and priority of ATO in insolvent administrations. ATO
2003/04 Commissioner of Taxation v Hart 27/05/04 AR TC High Court Split loans – whether Part IVA applied ATO
2004/05 Federal Commissioner of Taxation v Joanna Stone 26/04/05 AR FC High Court Whether prize and grant money is assessable to a sportsperson ATO
Recoveries Trust v Federal Commissioner of Taxation

15/10/04 &

8/7/05

AR TC AAT and Full Federal Court Entitlement to full input tax credits for services to collect debts and for advice on whether to acquire debts ATO
Federal Commissioner of Taxation v BCD Technologies Pty Ltd 2/06/05 AR FC Federal Court Whether nil income tax company return under the self-assessment regime was a deemed assessment ATO
DP Excavation & Haulage & Ors v Federal Commissioner of Taxation 3/06/05 AR FC Supreme Court of NSW Conflicting priorities in the winding up of companies ATO

(a) This table lists a total of 34 finalised cases that reached the stage of a court decision. Some cases appear more than once in this table because they were appealed to the Full Federal Court and/or to the High Court. The Tax Office has advised that during the period from 1995/96 to 2004/05 there were 44 finalised cases that received test case funding or another form of funding (other than funding that is granted where the ATO appeals against a decision of the AAT). Therefore this table (which is compiled from material that the Tax Office has made publicly available) does not list 10 finalised cases that the Tax Office has stated were funded during this period. The Tax Office has stated that secrecy provisions of the income tax legislation prevent the names of these further finalised cases being published.

This table was also prepared prior to the Tax Office's publication on 26 March 2006 of additional information concerning funded cases (in Attachments 2 and 3 to the minutes for the National Tax Liaison Group meeting of 7 September 2005). However, these attachments do not record the names of relevant funded cases.

(b) The Tax Office has confirmed at a Law Council Workshop held on 15-17 October 2004 that this stage of the case was not funded by the Tax Office although
an earlier stage of the case was funded.

(c) See Commissioner of Taxation, Annual Report 2004/05 at p 234.