Zeta Force Pty Ltd v Federal Commissioner of Taxation
| Jurisdiction | Australia Federal only |
| Neutral Citation | 1998-0629 FCA B |
| Date | 1998 |
| Year | 1998 |
| Court | Federal Court |
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12 cases
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Commissioner of Taxation v Bamford
...correctly rejected. 45 The resolution of the second issue of construction is to be found in the analysis by Sundberg J in Zeta Force Pty Ltd v Commissioner of Taxation27. His Honour dealt with the first issue of construction to the same effect as that just explained, saying: ‘The words “inc......
- Commissioner of Taxation v Bamford, Bamford v Commissioner of Taxation
- Commissioner of Taxation v Greenhatch
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Commissioner of Taxation v Carter
...Tax Act 1986 (Cth), ss 5 and 7. See Bamford (2010) 240 CLR 481 at 507–508 [45], quoting Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70 at 18 The same approach applies for the purposes of taxing the net income of a partnership under Div 5 of Pt III of the 1936 Act: Federal Co......
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1 firm's commentaries
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Bamford Decision: Distributions of Trust Income to Beneficiaries: High Court has its Say
...for tax purposes exceeds its accounting income and approved the analysis of Sundberg J in Zeta Force Pty Ltd v Commissioner of Taxation (1998) 84 FCR 70 (Zeta Force's case) where he stated the following at "The words 'that share' in par (a)(i) refer back to the word 'share' in the expressio......
1 books & journal articles
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The law of contracts, trusts and corporations as criteria of tax liability.
...CJ, Gummow, Hayne, Heydon and Crennan JJ). (52) Ibid 507-8 [45]-[46], quoting Zeta Force Pty Ltd v Federal Commissioner of Taxation (1998) 84 FCR 70, 74 (Sundberg (53) Bamford (2010) 240 CLR 481, 500-1 [17] (French CJ, Gummow, Hayne, Heydon and Crennan JJ). See the terms of cls 4 and 7 of t......