Federal Commissioner of Taxation v Futuris Corporation Ltd
[2008] HCA 32
Citation 1
…egarded as “recovery” of tax for which individual taxpayer had been assessed – Federal Commissioner of Taxation v Futuris Corporation Ltd (2008) 82 ALJR 1177 followed.…
Deputy Commissioner of Taxation v Richard Walter Pty Ltd
[1995] HCA 23
Citation 2
…”, that did not permit “double recovery of tax” (see Deputy Commissioner of Taxation v Richard Walter Pty Ltd (1995) 183 CLR 168 at 201-202 per Brennan J). 11 In my view, the liquidation of a company cannot be equated with “recovery“ of a debt. Under the Corporations Act, a company will be wound up if it is insolvent…
MacCormick v Federal Commissioner of Taxation
[1984] HCA 20
Citation 3
…the taxation power in the Constitution. He relied upon a statement of the High Court in MacCormick v Commissioner of Taxation (1984) 158 CLR 622 at 636, in which the Court stated the proposition that, “a law, it is said, is not a law with respect to taxation unless there is a real connection between the objects of th…
Stokes v Federal Commissioner of Taxation
[1995] HCATrans 222
Citation 4
…t satisfy the statutory definition of an assessment. 5 One such case is where the assessment is “tentative or provisional”. For example, in Stokes v Federal Commissioner of Taxation (1999) 136 ALR 632, where the Commissioner made three separate assessments on the same day in respect of the same tax payer for the same tax year. The assessments wer…