Puzey v Commissioner of Taxation
Jurisdiction | Australia Federal only |
Neutral Citation | [2004] FCAFC 23,[2003] FCAFC 197 |
Date | 2003 |
Court | Full Federal Court (Australia) |
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19 cases
- Mcdonald's Australia Ltd v Commissioner of Taxation
- Bhp Billiton Finance Ltd v Commissioner of Taxation
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Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd
...(2001) 207 CLR 21 at 39 [39]. 355 Ferguson v Federal Commissioner of Taxation (1979) 37 FLR 310; Puzey v Commissioner of Taxation (2003) 131 FCR 244. 356 Federal Commissioner of Taxation v Stone (2005) 222 CLR 289. 357 Federal Commissioner of Taxation v Stone (2005) 222 CLR 289 at 305 [55] ......
- Commissioner of Taxation v Cooke
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2 books & journal articles
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Tax Avoidance in the United Kingdom, New Zealand, and Australia: The Sun Never Sets on the Judicial Umpire
...[ 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......
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Part IVA: the general anti-avoidance provisions in Australian taxation law.
...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......