Federal Commissioner of Taxation v Patcorp Investments Ltd
| Jurisdiction | Australia Federal only |
| Neutral Citation | 1976-0817 HCA A,1974-0625 HCA C,[1976] HCA 67 |
| Date | 1973 |
| Year | 1973 |
| Court | High Court |
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25 cases
- Federal Commissioner of Taxation v Westraders Pty Ltd
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Bywater Investments Ltd &Ors(Appellants) v Commissioner of Taxation
...(1939) 61 CLR 457 at 480–482 per Latham CJ; [1939] HCA 2. 55 Referring to De Beers Consolidated Mines Ltd v Howe [1906] AC 455. 56 (1976) 140 CLR 247; [1976] HCA 67. 57 [1960] AC 351 . 58 [1906] AC 455 . 59 De Beers [1906] AC 455 at 458 per Lord Loreburn LC (all other members of the House a......
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Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation
...Federal Commissioner of Taxation (1984) 55 ALR 291. 113 [1982] AC 300 . 114 Federal Commissioner of Taxation v Patcorp Investments Ltd (1976) 140 CLR 247 at 292 cited John (1989) 166 CLR 417 at 115 See eg Curran v Federal Commissioner of Taxation (1974) 131 CLR 409; [1974] 131 CLR. 116 cf M......
- 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.
...CLR 417, 434-5 (Mason CJ, Wilson, Dawson, Toohey and Gaudron JJ), quoting Federal Commissioner of Taxation v Patcorp Investments Ltd (1976) 140 CLR 247,292 (Gibbs J). It is worth noting that the Court in John denied the possible application of the 'principle' of fiscal nullity in Australia ......