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

JurisdictionAustralia Federal only
JudgeKiefel CJ,Bell,Keane,Nettle,Gordon,Edelman JJ.,Gageler J.
Judgment Date08 August 2018
Neutral Citation[2018] HCA 31
Docket NumberB60/2017, B61/2017, B62/2017 & B63/2017
CourtHigh Court
Date08 August 2018
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3 cases
  • Shell Energy Holdings Australia Limited v Commissioner of Taxation
    • Australia
    • Federal Court
    • 12 May 2021
    ...[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......
  • La Mancha Group International B.V. v Commissioner of Taxation
    • Australia
    • Federal Court
    • 16 December 2020
    ...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......
  • Carter v Commissioner of Taxation
    • Australia
    • Full Federal Court (Australia)
    • 10 September 2020
    ...[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
  • High Court clarifies question on trust streaming of franking credits
    • Australia
    • Mondaq Australia
    • 10 September 2018
    ...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......

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