Commissioner of Taxation v Spotless Services Ltd
| Jurisdiction | Australia Federal only |
| Neutral Citation | 1996-1203 HCA A |
| Date | 1996 |
| Year | 1996 |
| Court | High Court |
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125 cases
1 firm's commentaries
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Nobody Expects The Inquisition: High Court Of Australia Opens The Door To Extraordinary Public Examination Powers To Potential Class Action Plaintiffs And Beyond
...Ltd (2005) 145 FCR 176. 11. Walton at [169] (Edelman and Steward JJ), citing Federal Commissioner of Taxation v Spotless Services Ltd (1996) 186 CLR 404 at 414 per Brennan CJ, Dawson, Toohey, Gaudron, Gummow and Kirby JJ, quoting Ex parte Professional Engineers' Association (1959) 107 CLR 2......
5 books & journal articles
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Tax avoidance - a view from the dark side.
...of Taxation v Consolidated Press Holdings Ltd (2001) 207 CLR 235. (58) Cf Federal Commissioner of Taxation v Spotless Services Ltd (1996) 186 CLR 404, 416 (Brennan CJ, Dawson, Toohey, Gaudron, Gummow and Kirby (59) (2015) 321 ALR 584, 672-3 [402]-[406], (60) There were earlier examples in N......
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CHARITIES, ELECTION CAMPAIGNING AND THE AUSTRALIAN CONSTITUTION.
...and Gummow JJ). (250) Grant v Downs (1976) 135 CLR 674, 678 (Barwick CJ). (251) Federal Commission of Taxation v Spotless Services Ltd (1996) 186 CLR 404, 416 (Brennan CJ, Dawson, Toohey, Gaudron, Gummow and Kirby JJ) ('Spotless (252) [2004] 1 WLR 1466. (253) Ibid 1476 [32] (Lord Millett). ......
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Tax uncertainty.
...Review 412, 416, quoting Robert Stevens, The English Judges: Their Role in the Changing Constitution (revised ed, 2005) 24, (88) (1996) 186 CLR 404, 422-3 (Brennan CJ, Dawson, Toohey, Gaudron, Gummow and Kirby J J), quoting Federal Commissioner of Taxation v Spotless Services Ltd (1995) 62 ......
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Of 'sham' and other lessons for Australian revenue law.
...NZLR 164, 175-7 (Turner J); Raftland (2008) 246 ALR 406, 428 (Kirby J). (38) Federal Commissioner of Taxation v Spotless Services Ltd (1996) 186 CLR 404, 416 (Brennan CJ, Dawson, Toohey, Gaudron, Gummow and Kirby JJ) ('Spotless'), quoting Frank Lyon Co v United States, 435 US 561, 580 (Blac......
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