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Are Tax Schemes Legitimate Commercial Transactions? Commissioner of Taxation v Spotless Services Ltd and Commissioner of Taxation Spotless Finance Ltd   flag 

(1996) 2 High Court Review 3
Cassidy, Julie
High Court Review
Australia

Legislation Cited

Legislation Name Provision
Income Tax Assessment Act 1936 (Cth) s177A, s177C, s177D, s177F, s260

Cases and Articles Cited

Case Name Citation(s) Court Jurisdiction †  Date Full Text Citation Index
[1995] Hcrev 7 [1995] HCRev 7 Australia circa 1995 AustLII flag 1
Newton v FCT [1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442 Privy Council Australia 7 Jul 1958 AustLII flag 185
FCT v Gulland [1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1 High Court of Australia Australia - Commonwealth 18 Dec 1985 AustLII flag 92
Cridland v FCT [1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96 High Court of Australia Australia - Commonwealth 30 Nov 1977 AustLII flag 53

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