Richard Walter Pty Ltd v Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | 1996-0614 FCA D |
| Date | 1996 |
| Year | 1996 |
| Court | Federal Court |
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19 cases
- Fitzroy Services Pty Ltd v Commissioner of Taxation
- Commissioner of Taxation v Rawson Finances Pty Ltd
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MW v Director-General, Department of Community Services
...is well established that the factual or forensic onus may shift on particular issues: Richard Walter Pty Ltd v Commissioner of Taxation (1996) 67 FCR 243 at 245–246, 259; Raftland Pty Ltd v Commissioner of Taxation (2006) 227 ALR 598 at 616 112 See eg Regulations, reg 15(2); cf Convention, ......
- Morlea Professional Services Pty Ltd v Richard Walter Pty Ltd
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1 books & journal articles
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The law of contracts, trusts and corporations as criteria of tax liability.
...v Federal Commissioner of Taxation (1977) 140 CLR 314, 321. (18) See Income Tax Laws Amendment Act (No 2) 1981 (Cth) ss 7, 10. (19) (1996) 67 FCR 243, (20) [1982] AC 300. See further Furniss v Dawson [1984] AC 474; MacNiven v Westmorland Investments Ltd [2003] 1 AC 311. (21) Europa Oil No 2......