About: Commissioner of Taxation v La Rosa

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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.

Attributes	Values
rdfs:label	Commissioner of Taxation v La Rosa (en)
rdfs:comment	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. (en)
name	Commissioner of Taxation v La Rosa (en)
foaf:depiction
dcterms:subject	2003 in case law Australian taxation case law Federal Court of Australia cases 2003 in Australian law
Wikipage page ID	56819055 (xsd:integer)
Wikipage revision ID	1101611549 (xsd:integer)
Link from a Wikipage to another Wikipage	2003 in case law Peter Costello Income Tax Assessment Act 1936 Income Tax Assessment Act 1997 Income tax in Australia Sting operation Taxation of illegal income in the United States Australian taxation case law Australian Federal Police Australian Taxation Office Administrative Appeals Tribunal Federal Court of Australia High Court of Australia Federal Court of Australia cases 2003 in Australian law Chittering, Western Australia Peter Hely Robert Nicholson (judge) Ron Merkel Justices dbr:Christopher_Carr_(barrister) Commissioner of Taxation Commonwealth Director of Public Prosecutions dbr:Wikt:pro_se
Link from a Wikipage to an external page	http://classic.austlii.edu.au/au/journals/JlATaxTA/2008/12.pdf%7Cjournal=Journal http://www5.austlii.edu.au/au/journals/RevenueLawJl/2003/7.pdf%7Cjournal=Revenue
sameAs	Commissioner of Taxation v La Rosa Commissioner of Taxation v La Rosa
dbp:wikiPageUsesTemplate	dbt:Cite_journal dbt:Efn dbt:Notelist dbt:Reflist dbt:Sfn dbt:Short_description dbt:Use_dmy_dates dbt:Cite_AustLII dbt:Infobox_court_case
thumbnail	wiki-commons:Special:FilePath/Coat_of_Arms_of_Australia.svg?width=300
court	Federal Court of Australia
full name	Commissioner of Taxation of the Commonwealth of Australia v Francesco Dominico La Rosa (en)
judges	Peter Hely Ron Merkel Justices dbr:Christopher_Carr_(barrister)
has abstract	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. (en)
appealed from	Administrative Appeals Tribunal Federal Court of Australia
date decided	2003-06-05 (xsd:date)
prov:wasDerivedFrom	wikipedia-en:Commissioner_of_Taxation_v_La_Rosa?oldid=1101611549&ns=0
page length (characters) of wiki page	11283 (xsd:nonNegativeInteger)
foaf:isPrimaryTopicOf	wikipedia-en:Commissioner_of_Taxation_v_La_Rosa
is Link from a Wikipage to another Wikipage of	Income Tax Assessment Act 1997 List of Federal Court of Australia cases Tax deduction 2003 in Australia
is foaf:primaryTopic of	wikipedia-en:Commissioner_of_Taxation_v_La_Rosa

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