Federal Commissioner of Taxation v. Maddalena.Judges:
High Court (Full Court)
Barwick C.J.: I am content to dispose of this case stated in the sense proposed and for the reasons given by my brother Menzies whose judgment I have had the advantage of reading. The cost to an employee of obtaining his employment does not form an outgoing incurred in the course of earning the wages payable in the employment. That cost is not deductible under sec.51 of the Income Tax Assessment Act 1936-1967.
In my opinion the questions asked in the case stated should be all answered in the negative.