Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation

JurisdictionAustralia Federal only
JudgeGleeson CJ,Gummow,Crennan JJ.,Kirby J.,Heydon J.
Judgment Date22 May 2008
Neutral Citation2008-0522 HCA B,[2008] HCA 21
CourtHigh Court
Docket NumberB39/2007
Date22 May 2008
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35 cases
  • Jamsek v ZG Operations Australia Pty Ltd
    • Australia
    • Full Federal Court (Australia)
    • July 16, 2020
    ...FCA 366; 214 FCR 82 Pratt v Australian Broadcasting Commission (1985) 10 FCR 297 Raftland Pty Ltd v Federal Commissioner of Taxation [2008] HCA 21; 238 CLR 516 Re Porter; Re Transport Workers Union of Australia (1989) 34 IR 179 Reaper v Baycorp Collections PDL (Australia) Pty Ltd [2014] FCA......
  • Tomlinson v Ramsey Food Processing Pty Ltd
    • Australia
    • High Court
    • August 12, 2015
    ...in Bankruptcy (1988) 18 FCR 449 at 453–454 per Lockhart J, 468 per Beaumont J; Raftland Pty Ltd v Federal Commissioner of Taxation (2008) 238 CLR 516 at 531–532 [34]–[36]; [2008] HCA (2011) 198 FCR 174 at 204–205 [120]–[121]. 131 Against which there was no appeal. 132Higgins v Senior (1841)......
  • Byrnes v Kendle
    • Australia
    • High Court
    • August 3, 2011
    ...or be associated with an illegal purpose 72. Nor was the 1997 Deed said to be a ‘sham’ in the sense explained in Raftland Pty Ltd v Federal Commissioner of Taxation73, and there was no plea of non est factum as described in Toll (FGCT) Pty Ltd v Alphapharm Pty Ltd74. Nor was there any claim......
  • Construction, Forestry, Maritime, Mining and Energy Union v Personnel Contracting Pty Ltd
    • Australia
    • High Court
    • August 31, 2021
    ...& Ad 58 at 64 [ 110 ER 713 at 716] and Morris v Baron and Company [1918] AC 1. 296 Raftland Pty Ltd v Federal Commissioner of Taxation (2008) 238 CLR 516 at 531 [34]-[35]. See also Cam and Sons Pty Ltd v Sargent (1940) 14 ALJ 162 at 163; Foster (1952) 85 CLR 138 at 144, 297 Franklins (2009)......
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6 firm's commentaries
  • PART 3: Trust distributions are under ATO attack, are you ready?
    • Australia
    • Mondaq Australia
    • November 30, 2021
    ...4 Idlecroft v Commissioner of Taxation [2005] FCAFC 141 and Raftland Pty Ltd ATF the Raftland Trust v Federal Commissioner of Taxation [2008] HCA 21. The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific...
  • PART 3: Trust distributions are under ATO attack, are you ready?
    • Australia
    • Mondaq Australia
    • November 30, 2021
    ...4 Idlecroft v Commissioner of Taxation [2005] FCAFC 141 and Raftland Pty Ltd ATF the Raftland Trust v Federal Commissioner of Taxation [2008] HCA 21. The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific...
  • PART 4: Trust distributions are under ATO attack, are you ready?
    • Australia
    • Mondaq Australia
    • December 8, 2021
    ...2 Idlecroft v Commissioner of Taxation [2005] FCAFC 141 and Raftland Pty Ltd ATF the Raftland Trust v Federal Commissioner of Taxation [2008] HCA 21. The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific...
  • PART 4: Trust distributions are under ATO attack, are you ready?
    • Australia
    • Mondaq Australia
    • December 8, 2021
    ...2 Idlecroft v Commissioner of Taxation [2005] FCAFC 141 and Raftland Pty Ltd ATF the Raftland Trust v Federal Commissioner of Taxation [2008] HCA 21. The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific...
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2 books & journal articles
  • The never-ending challenge of drafting and interpreting statutes - a meditation on the career of John Finemore QC.
    • Australia
    • Melbourne University Law Review Vol. 36 No. 1, April 2012
    • April 1, 2012
    ...Dawson, Toohey, Gaudron and McHugh JJ). See Barnes, above n 20, 731. (24) See, eg, Raftland Pty Ltd v Federal Commissioner of Taxation (2008) 238 CLR 516, 558 [129] n (25) Barnes, above n 20, 724-5, citing Justice Michael Kirby, 'Explanatory Memorandum' in Attorney-General's Department, Sym......
  • CONTRACTUAL AUTONOMY, PUBLIC POLICY AND THE PROTECTIVE DOMAIN OF LABOUR LAW.
    • Australia
    • Melbourne University Law Review Vol. 44 No. 2, December 2020
    • December 1, 2020
    ...v Mountford [1985] 1 AC 809; AG Securities v Vaughan [1990] 1 AC 417 ('Vaughan'); Raftland Pty Ltd v Federal Commissioner of Taxation (2008) 238 CLR 516 ('Raftland'). In the labour law context, see Cam & Sons Pty Ltd v Sargent (1940) 14 ALJ 162 (High Court of Australia) ('Cam & Sons......

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