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Commissioner Of Taxation V La Rosa
''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. Background In 1996, Francesco Dominico "Frank" La Rosa was sentenced to 12 years in prison for importing heroin and possessing heroin and amphetamines with intent to distribute. He also forfeited property to the value of $264,610 under the ''Proceeds of Crime Act 1987''. As a result of La Rosa's convictions, it came to the attention of the Australian Taxation Office (ATO) that he had failed to lodge tax returns for the seven financial years from 1989–90 to 1995–96. The ATO subsequently issued notices of assessment for those y ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Court Of Australia
The Federal Court of Australia is an Australian superior court of record which has jurisdiction to deal with most civil disputes governed by federal law (with the exception of family law matters), along with some summary (less serious) and indictable (more serious) criminal matters. Cases are heard at first instance by single judges. The court includes an appeal division referred to as the Full Court comprising three judges, the only avenue of appeal from which lies to the High Court of Australia. In the Australian court hierarchy, the Federal Court occupies a position equivalent to the supreme courts of each of the states and territories. In relation to the other courts in the federal stream, it is superior to the Federal Circuit and Family Court of Australia for all jurisdictions except family law. It was established in 1976 by the Federal Court of Australia Act. The Chief Justice of the Federal Court is James Allsop. Jurisdiction The Federal Court has no inherent jurisdicti ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Robert Nicholson (judge)
Robert David Nicholson is an Australian judge. He served as a Judge of the Federal Court of Australia from 1995 to 2007, in the Court's Perth registry. Nicholson was admitted as a legal practitioner in 1960, and held the position of Justice of the Supreme Court of Western Australia from 1998 to 1994, prior to his position in the Federal Court. He was a recipient of the Centenary Medal in 2001 for service to the judiciary, to education and to the community. He was awarded an Officer of the Order of Australia (AO) in 2002 for service to the judiciary and to the law, to education, particularly in the area of university administration, and to the community. Since 2008 he has taught at the University of Melbourne's Law School. He is a Life Fellow of the Australian Academy of Law The Australian Academy of Law (AAL) is a permanent, non-government organisation devoted to the advancement of the discipline of law. According to its Constitution, the Australian Academy of Law comprises in ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Federal Court Of Australia Cases
Federal or foederal (archaic) may refer to: Politics General *Federal monarchy, a federation of monarchies *Federation, or ''Federal state'' (federal system), a type of government characterized by both a central (federal) government and states or regional governments that are partially self-governing; a union of states *Federal republic, a federation which is a republic *Federalism, a political philosophy *Federalist, a political belief or member of a political grouping *Federalization, implementation of federalism Particular governments *Federal government of the United States **United States federal law **United States federal courts *Government of Argentina *Government of Australia *Government of Pakistan *Federal government of Brazil *Government of Canada *Government of India *Federal government of Mexico * Federal government of Nigeria *Government of Russia *Government of South Africa *Government of Philippines Other *''The Federalist Papers'', critical early arguments in fa ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Australian Taxation Case Law
Australian(s) may refer to: Australia * Australia, a country * Australians, citizens of the Commonwealth of Australia ** European Australians ** Anglo-Celtic Australians, Australians descended principally from British colonists ** Aboriginal Australians, indigenous peoples of Australia as identified and defined within Australian law * Australia (continent) ** Indigenous Australians * Australian English, the dialect of the English language spoken in Australia * Australian Aboriginal languages * ''The Australian ''The Australian'', with its Saturday edition, ''The Weekend Australian'', is a broadsheet newspaper published by News Corp Australia since 14 July 1964.Bruns, Axel. "3.1. The active audience: Transforming journalism from gatekeeping to gatew ...'', a newspaper * Australiana, things of Australian origins Other uses * Australian (horse), a racehorse * Australian, British Columbia, an unincorporated community in Canada See also * The Australian (disambiguation ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Taxation Of Illegal Income In The United States
A tax is a compulsory financial charge or some other type of levy imposed on a taxpayer (an individual or legal entity) by a governmental organization in order to fund government spending and various public expenditures (regional, local, or national), and tax compliance refers to policy actions and individual behaviour aimed at ensuring that taxpayers are paying the right amount of tax at the right time and securing the correct tax allowances and tax reliefs. The first known taxation took place in Ancient Egypt around 3000–2800 BC. A failure to pay in a timely manner ( non-compliance), along with evasion of or resistance to taxation, is punishable by law. Taxes consist of direct or indirect taxes and may be paid in money or as its labor equivalent. Most countries have a tax system in place, in order to pay for public, common societal, or agreed national needs and for the functions of government. Some levy a flat percentage rate of taxation on personal annual income, but mos ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Income Tax In Australia
Income tax in Australia is imposed by the federal government on the taxable income of individuals and corporations. State governments have not imposed income taxes since World War II. On individuals, income tax is levied at progressive rates, and at one of two rates for corporations. The income of partnerships and trusts is not taxed directly, but is taxed on its distribution to the partners or beneficiaries. Income tax is the most important source of revenue for government within the Australian taxation system. Income tax is collected on behalf of the federal government by the Australian Taxation Office. The two statutes under which income tax is calculated are the Income Tax Assessment Act 1936 and the Income Tax Assessment Act 1997; the former is gradually being re-written into the latter. Taxable income is the difference between assessable income and allowable deductions. There are three main types of assessable income for individual taxpayers: ''personal earnings'' (such ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
WAtoday
WAtoday is an online newspaper, focusing its coverage on Perth and Western Australia. It was established on 10 June 2008, and is owned by Fairfax Digital (now Nine Publishing, under Nine Entertainment Co). The company employs ten journalists in Perth. It is based in the same building as radio station 6PR, at 169 Hay Street, Perth. It is in competition with the online services provided by ''The West Australian'' and PerthNow, both owned by Seven West Media. See also * ''Northern Territory News'' * Perth Now ''The Sunday Times'' is a tabloid Sunday newspaper published by Western Press Pty Ltd, a subsidiary of Seven West Media, in Perth and distributed throughout Western Australia. Founded as The West Australian Sunday Times, it was renamed The Sun ... References External links''WAtoday'' website {{DEFAULTSORT:Watoday Internet properties established in 2008 Australian news websites Fairfax Media 2008 establishments in Australia Newspapers published in Perth, West ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Chittering, Western Australia
Chittering is a town and rural district approximately 70 km NNE of Perth, Western Australia. It is located along the Brockman River within the Shire of Chittering. It lies between the towns of Gingin and Toodyay, in the Wheatbelt region. The area was first explored by George Fletcher Moore in 1836 and has been known by that name since Moore recorded it on his maps. The name is Aboriginal in origin and is thought to mean ''place of the willie wagtail The willy (or willie) wagtail (''Rhipidura leucophrys'') is a passerine bird native to Australia, New Guinea, the Solomon Islands, the Bismarck Archipelago, and Eastern Indonesia. It is a common and familiar bird throughout much of its range, ...s''. References Towns in Western Australia {{WesternAustralia-geo-stub ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Department Of The Treasury (Australia)
The Treasury, fully Department of the Treasury, is the Australian Government ministerial department responsible for economic policy, fiscal policy, market regulation, and the Australian federal budget. The Treasury is one of only two government departments that have existed continuously since Federation in 1901, the other being the Attorney-General's Department. The most senior public servant in the Treasury is the department secretary, currently Steven Kennedy who was appointed in September 2019. Ministerial responsibility for the department lies with the Treasurer, currently Jim Chalmers who took office in the Albanese government in May 2022. History The Australian Treasury was established in Melbourne in January 1901, after the federation of the six Australian colonies. In 1910, the federal government passed the ''Australian Notes Act 1910'' which gave control over the issue of Australian bank notes to The Treasury and prohibited the circulation of state notes and withdr ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
Peter Costello
Peter Howard Costello (born 14 August 1957) is an Australian businessman, lawyer and former politician who served as the treasurer of Australia in government of John Howard from 1996 to 2007. He is the longest-serving treasurer in Australia's history. Costello was a member of parliament (MP) of the Australian House of Representatives from 1990 to 2009, representing the Division of Higgins. He also served as the Deputy Leader of the Liberal Party from 1994 to 2007. On 18 September 2008, Costello was appointed as chairman of the World Bank's new Independent Advisory Board (IAB) to provide advice on anti-corruption measures. Costello has served as Chairman of Nine Entertainment Co. since February 2016. Costello is Chairman of the Board of Guardians of Australian Future Fund. Early life Costello was born on 14 August 1957 in Melbourne into a middle-class family of practising Christians. He was the second of three children; his elder brother, Tim, is a prominent Baptist minist ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
The Age
''The Age'' is a daily newspaper in Melbourne, Australia, that has been published since 1854. Owned and published by Nine Entertainment, ''The Age'' primarily serves Victoria (Australia), Victoria, but copies also sell in Tasmania, the Australian Capital Territory and border regions of South Australia and southern New South Wales. It is delivered both in print and digital formats. The newspaper shares some articles with its sister newspaper ''The Sydney Morning Herald''. ''The Age'' is considered a newspaper of record for Australia, and has variously been known for its investigative reporting, with its journalists having won dozens of Walkley Awards, Australia's most prestigious journalism prize. , ''The Age'' had a monthly readership of 5.321 million. History Foundation ''The Age'' was founded by three Melbourne businessmen: brothers John and Henry Cooke (who had arrived from New Zealand in the 1840s) and Walter Powell. The first edition appeared on 17 October 1854. ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
High Court Of Australia
The High Court of Australia is Australia's apex court. It exercises Original jurisdiction, original and appellate jurisdiction on matters specified within Constitution of Australia, Australia's Constitution. The High Court was established following passage of the ''Judiciary Act 1903''. It derives its authority from Chapter III of the Australian Constitution, which vests it responsibility for the judiciary, judicial power of the Commonwealth. Important legal instruments pertaining to the High Court include the ''Judiciary Act 1903'' and the ''High Court of Australia Act 1979''.. Its bench is composed of seven justices, including a Chief Justice of Australia, Chief Justice, currently Susan Kiefel. Justices of the High Court are appointed by the Governor-General of Australia, Governor-General on the Advice (constitutional law), advice of the Prime Minister of Australia, Prime Minister and are appointed permanently until their mandatory retirement at age 70, unless they retire ea ... [...More Info...] [...Related Items...] OR: [Wikipedia] [Google] [Baidu] |
