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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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