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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Raftland Pty Ltd as Trustee of the Raftland Trust v Commissioner of Taxation
...to cl 3(b), reinforced by the provisions of cl 3(f)’. 56 Edmonds J referred to a passage in the reasons of Lehane J in Richard Walter Pty Ltd v Commissioner of Taxation11, where that learned judge observed that many tax schemes are intended to have an otherwise inexplicable legal effect pre......
- Anscor Pty Ltd v Clout (Trustee)
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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......