Howland-Rose v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | 2002-0318 FCA B |
| Year | 2002 |
| Date | 2002 |
| Court | Federal Court |
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4 cases
- Commissioner of Taxation v Cooke
- Commissioner of Taxation v Sleight
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Business & Research Management Pty Ltd v Commissioner of Taxation
...Henderson v Federal Commissioner of Taxation (1968) 119 CLR 612 cited Howland-Rose and Ors v Federal Commissioner of Taxation (2002) 118 FCR 61referred Integrated Computer Services Pty Limited v Digital Equipment Corp (Aust) Pty Ltd (1988) 5 BPR 11,110 referred to Investment Merchant Financ......
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Young v Commissioner of Taxation
...in order to provide security for that business. In considering the risk aspect in Fiona Howland-Rose & Ors v. Commissioner of Taxation [2002] FCA 246 at para 135, Conti J “... irrespective of an entirely adverse financial outcome to their involvement ... in the sense of recovering no moneta......
1 firm's commentaries
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Whither Tax Planning
...AC1 2 79 ATC 4089 3 (1921) 29CLR 464 4 (1956) 96 CLR 577 5 (1996) 34ATR 183 6 (1999) 42 ATR 575 7 (2001) 46 ATR 474 8 (2001) 46 ATR 497 9 [2002] FCA 246 (18 March 2002) 10 [2002] FCA 656 11 [2001] FCA 1858 The content of this article does not in any way constitute legal advice by the author......