Commissioner of Taxation v La Rosa
| Commissioner of Taxation v La Rosa | |
|---|---|
| Court | Full Court of the Federal Court of Australia |
| Full case name | Commissioner of Taxation of the Commonwealth of Australia v Francesco Dominico La Rosa |
| Decided | 5 June 2003 |
| Citation | [2003] FCAFC 125 |
| Case history | |
| Prior actions | [2002] FCA 1036 [2000] AATA 625 |
| Appealed from | Federal Court of Australia, Administrative Appeals Tribunal |
| Court membership | |
| Judges sitting | Carr, Merkel & Hely JJ |
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.