Commissioner of Taxation v Consolidated Media Holdings Ltd
| Jurisdiction | Australia Federal only |
| Judge | French CJ,Hayne,Crennan,Bell,Gageler JJ. |
| Judgment Date | 05 December 2012 |
| Neutral Citation | 2012-1205 HCA C,[2012] HCA 55 |
| Docket Number | S228/2012 |
| Court | High Court |
| Date | 05 December 2012 |
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169 cases
- Intoll Management Pty Ltd v Commissioner of Taxation
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FCS17 v Minister for Home Affairs
...for Immigration and Border Protection [2018] FCAFC 66; (2018) 261 FCR 537 Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55; (2012) 250 CLR 503 Commissioner of Taxation v Indooroopilly Children Services (Qld) Pty Ltd [2007] FCAFC 16; (2007) 158 FCR 325 Comptroller-Gen......
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Construction, Forestry, Maritime, Mining and Energy Union v Australian Building and Construction Commissioner (The Bay Street Appeal)
...Football Club Ltd [1997] HCA; 187 CLR 384 Commissioner of Taxation of the Commonwealth of Australia v Consolidated Media Holdings Ltd [2012] HCA 55; 250 CLR 503 Construction, Forestry, Mining and Energy Union v BHP Coal Pty Ltd [2015] FCAFC 25; 230 FCR 298 Coulton v Holcombe [1986] HCA 33; ......
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3 firm's commentaries
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What your company needs to know about the proposed amendments to the dividend regime
...Act 2001 (Cth) and income tax law, was illustrated in the High Court case of Commissioner of Taxation v Consolidated Media Holdings Ltd [2012] HCA 55. This article examines the current and proposed amendments to the dividend regime under the Corporations Solvency test proposed for payment o......
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Elevates its Attack on Global Transfer Pricing
...Speech and particularly the Explanatory Memorandum (Accompanying Aids). In Commissioner of Taxation v Consolidated Media Holdings Limited [2012] HCA 55 at para 39 (5 December 2012), the High Court recently re-emphasised the paramount significance of the words of the statute (the text) and t......
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Australia intensifies attack on global transfer pricing
...particularly the Explanatory Memorandum (Accompanying Aids). Recently in Commissioner of Taxation v Consolidated Media Holdings Limited (2012) HCA 55 at para 39 (5 December 2012), the High Court has re-emphasised the paramount significance of the words of the statute (the text) and that the......
2 books & journal articles
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The Defence of Duress Under the Criminal Code (WA)
...v The Queen [1974] HCA 54; (1974) 134 CLR 426, 437. See also Vallance v The Queen [1961] HCA 42; (1961) 108 CLR 56, 74-5 (Windeyer J). 37 [2012] HCA 55; (2012) 250 CLR 503. 38 Ibid [39]. See also Saeed v Minister for Immigration and Citizenship [2010] HCA 23; (2010) 241 CLR 252, [31] (Frenc......
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2018 Winterton Lecture: Constitutional interpretation
...In 1889, Bowen LJ said that the "rules for the construction of statutes are very like those 28 (2012) 250 CLR 503 at 519 [39]; [2012] HCA 55. 29 West v Commissioner of Taxation (NSW) (1937) 56 CLR 657 at 681; [1937] HCA 26. 30 Burns v Corbett [2018] HCA 15. 31 Tasmania v The Commonwealth of......