Australian Law/Tax avoidance
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Completion status: Deliberately incomplete for educational purposes. |
TODO: Flesh out skeleton
History of tax avoidance[edit | edit source]
See the book Boucher, 'Blatant, artificial and contrived: Tax schemes of the 70s and 80s' (2010) [1].
Anti-avoidance laws[edit | edit source]
Section 260 (1915-1981)[edit | edit source]
Part IVA (1981-)[edit | edit source]
Counterparts to Part IVA with similar, but not identical, provisions exist in relation to taxes other than income tax, e.g.:
- A New Tax System (Goods and Services Tax) Act 1999 (Cth), Div 165
- Fringe Benefits Tax Assessment Act 1986 (Cth), s 67
Major tax avoidance cases[edit | edit source]
This section describes (or links to descriptions of) court cases where anti-avoidance provisions were argued, discussing them in terms of what flaws or issues in the substantive tax legislation were being exploited.
(TODO)
- DFCT v Purcell (1921) 29 CLR 464
- Davis v FCT 89 ATC 4377
- FCT v Westraders (1980) 144 CLR 55
- Investment & Merchant Finance Corp Ltd v FCT (1971) 125 CLR 249
- Slutzkin v FCT (1977) 140 CLR 314
- Brambles Holdings v FCT (1977) 138 CLR 467
- WP Keighery Pty Ltd v FCT (1957) 100 CLR 66
- Mullens (1976) 135 CLR 290
- Cridland (1977) 140 CLR 330
- FCT v Gulland (1985) 160 CLR 55
- FCT v Kareena Hospital Pty Ltd (1979) 10 ATR 525
- Bayly v FCT (1977) 7 ATR 215
- Jones v FCT (1977) 7 ATR 229
- Curran v FCT (____) 131 CLR 409
- John v FCT (1989) 20 ATR 1
- IRC v Duke of Westminster - not an Australian case, but often cited in discussions of tax avoidance in Australia, so useful to analyse by the same methods as the Australian cases
- Richard Walter v FCT (1995) 31 ATR 95
- Newton v FCT (1958) 98 CLR 1
- Case W58 (1989) 89 ATC 538
- Howland-Rose v FCT [2002] FCA 246 (the 'Budplan' case)
- FCT v Peabody
- FCT v Spotless Services Ltd
- Eastern Nitrogen v FCT
- FCT v Hart
- FCT v Consolidated Press