Federal Commissioner of Taxation v Westraders Pty Ltd
| Jurisdiction | Australia Federal only |
| Neutral Citation | [1980] HCA 24,1980-0805 HCA B |
| Year | 1980 |
| Date | 1980 |
| Court | High Court |
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9 cases
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Ramsay (W T) Ltd v Commissioners of Inland Revenue
...serious consideration. In substance they appealed to the Chief Justice of Australia in the recent case of F.C.T. v. Westraders Pty Ltd (1980) 30 ALR 353, 24I have a full respect for the principles which have been stated but I do not consider that they should exclude the approach for which t......
- John v Federal Commissioner of Taxation
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Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation
...favour in this Court, according to a literal interpretation of the impugned documentation, Murphy J, in dissent in Federal Commissioner of Taxation v Westraders Pty Ltd72, cited the foregoing United States decisions. He expressed a preference for their approach. He favoured it over the kind......
- Federal Commissioner of Taxation v John
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1 books & journal articles
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Tax avoidance - a view from the dark side.
...[1936] AC 1, 8, 19-20 (Lord Tomlin); Inland Revenue Commissioner v Europa Oil (NZ) Ltd [1971] AC 760, 771 (Lord Wilberforce). (38) (1980) 144 CLR 55, 59-61 (citations omitted). See also Federal Commissioner of Taxation v Westraders Pty Ltd (1979) 24 ALR 139, 151 (Deane J); Ransom v Higgs [1......