Puzey v Commissioner of Taxation

JurisdictionAustralia Federal only
Neutral Citation[2004] FCAFC 23,[2003] FCAFC 197
Date2003
CourtFull Federal Court (Australia)
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19 cases
2 books & journal articles
  • Tax Avoidance in the United Kingdom, New Zealand, and Australia: The Sun Never Sets on the Judicial Umpire
    • Canada
    • Irwin Books Archive Tax Avoidance in Canada After Canada Trustco and Mathew
    • 1 September 2007
    ...[ Barclays ]. 14 Richard Dale Peterson v. Inland Revenue (New Zealand) [2005] UKPC 5 [ Peterson ]. 15 Puzey v. Commissioner of Taxation [2003] FCAFC 197, leave to appeal to High Court refused [ Puzey ]. 16 Ramsay , above note 3. 17 Scottish Provident , above note 12 at para. 28. 184 Harry E......
  • Part IVA: the general anti-avoidance provisions in Australian taxation law.
    • Australia
    • Melbourne University Law Review Vol. 27 No. 3, December 2003
    • 1 December 2003
    ...Vincent (2002) 193 ALR 686, 705. (78) Puzey (2002) 194 ALR 615, 634. (79) Ibid. (80) Ibid 635-7. (81) Puzey v Commissioner of Taxation [2003] FCAFC 197 (Unreported, French, Hill and Carr JJ, 26 August 2003) (82) Ibid [70], [79]. (83) Puzey (2002) 194 ALR 615, 636 (citations omitted). (84) I......

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