Avon Products Pty Ltd v Commissioner of Taxation

JurisdictionAustralia Federal only
CourtHigh Court
JudgeGleeson CJ,Gummow,Kirby,Hayne,Heydon JJ
Judgment Date14 June 2006
Neutral Citation[2006] HCA 29,2006-0614 HCA A
Date14 June 2006
Docket NumberS541/2005
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1 cases
  • Lloyd v Belconnen Lakeview Pty Ltd
    • Australia
    • Federal Court
    • 20 December 2019
    ...on”, and noted guidance could be obtained from the decision of the High Court in Avon Products Pty Limited v Commissioner of Taxation [2006] HCA 29; (2006) 230 CLR 356. The Explanatory Memorandum to the amending legislation introducing the proposed Div 142 stated as follows:In Avon, the Hig......

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