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(s)	[2003] FCAFC 125
Case history
Prior action(s)	[2002] FCA 1036 [2000] AATA 625
Appealed from	Federal Court of Australia, Administrative Appeals Tribunal
Court membership
Judge(s) 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.