Federal Commissioner of Taxation v Thomas; Federal Commissioner of Taxation v Martin Andrew Pty Ltd; Federal Commissioner of Taxation v Thomas Nominees Pty Ltd; Federal Commissioner of Taxation v Thomas
Jurisdiction | Australia Federal only |
Judge | Kiefel CJ,Bell,Keane,Nettle,Gordon,Edelman JJ.,Gageler J. |
Judgment Date | 08 August 2018 |
Neutral Citation | [2018] HCA 31 |
Docket Number | B60/2017, B61/2017, B62/2017 & B63/2017 |
Court | High Court |
Date | 08 August 2018 |
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3 cases
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Shell Energy Holdings Australia Limited v Commissioner of Taxation
...[2005] NSWSC 749 Federal Commissioner of Taxation v Broken Hill Pty Co Ltd (1969) 120 CLR 240 Federal Commissioner of Taxation v Thomas [2018] HCA 31; (2018) 264 CLR 382 Goldsworthy Mining Ltd v Federal Commissioner of Taxation (1975) 132 CLR 463 Howard v Commissioner of Taxation [2012] FCA......
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La Mancha Group International B.V. v Commissioner of Taxation
...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 [2010] HCA 19; 241 CLR 1 Laing O’Rourke Australia Construction Pty......
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Carter v Commissioner of Taxation
...[2010] HCA 10; 240 CLR 481 Commissioner of Taxation v Ramsden [2005] FCAFC 39; (2005) 58 ATR 485 Commissioner of Taxation v Thomas [2018] HCA 31; 264 CLR 382 Harmer v Commissioner of Taxation [1991] HCA 51; 173 CLR 264 JW Broomhead (Vic) Pty Ltd (in liq) v JW Broomhead Pty Ltd [1985] VR 891......
1 firm's commentaries
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High Court clarifies question on trust streaming of franking credits
...bound by a court's finding of legal fact, but not to taxation consequences that flow from that fact In Commissioner of Taxation v Thomas [2018] HCA 31, the High Court recently confirmed an important issue in respect of the streaming of distributions with associated franking credits via a St......