JOHN HOLLAND GROUP PTY LTD & ANOR v FC of T

Members: Edmonds J

Logan J

Pagone J

Tribunal:
Full Federal Court, Sydney

MEDIA NEUTRAL CITATION: [2015] FCAFC 82

Decision date: 11 June 2015

Logan J

47. I have had the advantage of reading in draft the judgments respectively prepared by Edmonds J and by Pagone J. I agree with the orders which they propose, for the reasons each gives. I only wish to add the following.

48. Once it was concluded, as it had to be on the evidence, that both " workforce " and " staff " employees were on paid duty under the control and direction of the appellant on and from their arrival at Perth Airport and during the flight from there to Geraldton the outcome of the case was dictated by Lunney v Commissioner of Taxation ;
Hayley v Commissioner of Taxation (1957 - 1958) 100 CLR 478 .

49. It is all too easy to focus one ' s attention just on the remote project site and on the work undertaken there, instead of all of the circumstances which occur in the course of the gaining or producing of assessable income. That is how the respondent led himself into error and how, in turn, the learned primary judge was led into error.


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