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Are Tax Schemes Legitimate Commercial Transactions? Commissioner of Taxation v Spotless Services Ltd and Commissioner of Taxation Spotless Finance Ltd

(1996) 2 High Court Review 3

Cassidy, Julie

High Court Review

Australia

Legislation Cited

Legislation Name	Provision
Income Tax Assessment Act 1936 (Cth)	s177A, s177C, s177D, s177F, s260

Cases and Articles Cited

Case Name	Citation(s) †	Court	Jurisdiction	Date	Full Text		Citation Index
[1995] Hcrev 7	[1995] HCRev 7		Australia	circa 1995	AustLII		1
FCT v Gulland	[1985] HCA 83; (1985) 160 CLR 55; (1985) 62 ALR 545; 60 ALJR 150; 17 ATR 1; (1986) 7 Leg Rep 1	High Court of Australia	Australia - Commonwealth	18 Dec 1985	AustLII		92
Cridland v FCT	[1977] HCA 61; (1977) 140 CLR 330; 16 ALR 355; (1977) 8 ATR 169; 52 ALJR 96	High Court of Australia	Australia - Commonwealth	30 Nov 1977	AustLII		53
Newton v FCT	[1958] UKPCHCA 1; (1958) 98 CLR 1; 11 ATD 442	Privy Council	Australia	7 Jul 1958	AustLII		184

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