Commissioner of Taxation v Tomaras
| Jurisdiction | Australia Federal only |
| Judge | Kiefel CJ,Keane J.,Gageler J.,Edelman J. |
| Judgment Date | 13 December 2018 |
| Neutral Citation | [2018] HCA 62 |
| Court | High Court |
| Date | 13 December 2018 |
| Docket Number | B9/2018 |
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4 cases
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Spence v Queensland
...at 178–181 [4.33]–[4.35]. 426 See also Federal Commissioner of Taxation v Tomaras (2018) 93 ALJR 118 at 137 [100]; 362 ALR 253 at 276; [2018] HCA 62. 427 Quick and Garran, The Annotated Constitution of the Australian Commonwealth, rev ed (2015) at 473 §70. 428 Re Australian Electoral Commis......
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Clubb v Edwards
...Australia (1904) 2 CLR 29 at 43. 453 See Federal Commissioner of Taxation v Tomaras (2018) 93 ALJR 118 at 137 [100]; 362 ALR 253 at 276; [2018] HCA 62. 454 (1925) 37 CLR 36 at 93; see also at 455 Compare Taylor v Owners – Strata Plan No 11564 (2014) 253 CLR 531 at 547 548 [36]–[37]; [2014] ......
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Australian Competition and Consumer Commission v NSW Ports Operations Hold Co Pty Ltd
...233 CLR 279 Electricity Generation Corporation v Woodside Energy Ltd [2014] HCA 7; 251 CLR 640 Federal Commissioner of Taxation v Tomaras [2018] HCA 62; 265 CLR 434 Hospital Products v United States Surgical Corps [1984] HCA 64; 156 CLR 41 In re Telephone Apparatus Manufacturers’ Applicatio......
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La Mancha Group International B.V. v Commissioner of Taxation
...Council v Commonwealth of Australia [2020] FCAFC 134; 382 ALR 273 Commissioner of Taxation for the Commonwealth of Australia v Tomaras [2018] HCA 62; 265 CLR 434 Federal Commissioner of Taxation v Thomas [2018] HCA 31; 264 CLR 382 John Alexander’s Clubs Pty Ltd v White City Tennis Club Ltd ......
4 firm's commentaries
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High Court: Tax debts can be transferred between spouses
...was recently considered by the High Court in the case of Commissioner of Taxation for the Commonwealth of Australia v Tomaras & Ors [2018] HCA 62. BACKGROUND The husband and wife, the first and second respondents, married in July 1992 and separated in July 2009. During the parties' marr......
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High Court rules tax debt can be passed to spouse in divorce property settlement
...Circuit Court that her husband - who was bankrupt - become solely liable for the tax debt. (See Commissioner of Taxation v Tomaras [2018] HCA 62.) Earlier the Full Court of the Family Court had said that under Section 90AE (1) of the Family Law Act 1975 it had the power to order Commonwealt......
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What happens to a family business after a couple separate?
...affect the assessable income of the spouse upon exiting the company. A recent Family Court case, Commissioner of Taxation v Tomaras [2018] HCA 62, determined that a tax debt of one spouse can be assigned to their ex spouse. This is relevant for a family business where one spouse is leaving ......
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Lay of the Land Property Tax Update: Till debt do us part
...(GIC) to her husband in a recent case. In the decision of Commissioner of Taxation for the Commonwealth of Australia v Tomaras & Ors [2018] HCA 62 the High Court unanimously decided in favor of allowing a wife to assign her tax debt of $256,078.32 plus General Interest Charge (GIC) to h......