Applicant At 2/2025 v Commissioner for Act Revenue (Administrative Review)
[2025] ACAT 59
Citation 1
…4 Bloodfinch [2025] ACAT 55 Drake v Minister for Immigration and Ethnic Affairs (1979) 46 FLR 409 Li v Commissioner for ACT Revenue [2024] ACAT 24 Scott v Commissioner of Taxation (NSW) (1935) 35 SR (NSW) 215 Secretary, Department of Social Security v Hodgson [1992] FCA 338 Shi v Migration Agents Registration Authority [2008] HCA 31 South Aus…
Cheung v Commissioner of Taxation
[2024] FCA 1370
Citation 2
(Para 17)
…Long ago now, in Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 ( Scott ), at 219, Jordan CJ stated: The word ‘income’ is not a term of art and what forms of receipts are comprehended within it, and what principles are to be applied to ascertain how much of those receipts ought to be treated as income, must be determined in acco…
Byproxy v Ghisoni
[2023] VSC 381
Citation 3
…That echoes the words of Windeyer J in Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265 at 279: “The difficult and debatable philosophic questions of the meaning and relationship of reality, substance and form are for the purposes of our law generally resolved by asking did the parti…
Raisner & Kells
[2023] FedCFamC2F 265
Citation 4
(Para 11)
…I was asked to consider that the de facto husband’s current wife’s ownership of those assets was a sham. In Adamson & Korac (No 2) [2022] FedCfamC1F 638, a helpful exploration of the relevant law was undertaken by Campton J at [30]. A “sham” transaction is defined as follows (a) a mere façade, behin…
ACN 063 346 707 Pty Ltd (formerly known as South Passage Pty Ltd) v Douglas James Marshall
[2022] NSWSC 1597
Citation 5
…61. That echoes the words of Windeyer J in Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265 at 279: “The difficult and debatable philosophic questions of the meaning and relationship of reality, substance and form are for the purposes of our law generally resolved by asking did the p…
Adamson & Korac (No 2)
[2022] FedCFamC1F 638
Citation 6
(Para 1)
…A sham transaction is: (a)a mere façade, behind which activities may be carried on which were not to be really directed to the stated purposes but to other ends ( Scott v Commissioner of Taxation (No 2) (1966) 40 ALJR 265, 279 per Windeyer J) ; (b)is something that intended to be mistaken for someth…
Anglo American Investments Pty Ltd (Trustee) v Commissioner of Taxation
[2022] FCA 971
Citation 7
(Para 7)
…My mind has truly fluctuated as to whether Mr Gould’s evidence about management fee, interest and other deduction claims was actively dishonest or just the result of his closing his eyes to the obvious and operating on a belief held at the time when particular deductions claimed, and still held, tha…
GQRW and Commissioner of Taxation (Taxation)
[2022] AATA 1779
Citation 8
…163 CLR 199 Hobart Bridge Co Ltd V Commissioner of Taxation (1951) 82 CLR 372 Nathan Jones and Commissioner of Taxation [2011] AATA 26 Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 REASONS FOR DECISION Member D Mitchell 17 June 2022 INTRODUCTION…
Pratten v R
[2021] NSWCCA 251
Citation 9
…ach [2002] NSWCCA 519 R v Zaiter [2004] NSWCCA 35 S & M Motor Repairs Pty Ltd v Caltex Oil (Australia) Pty Ltd (1988) 12 NSWLR 358; (1998) 91 FLR 175 Scott v Commissioner of Taxation (NSW) (1935) 35 SR (NSW) 215 Shepherd v The Queen (1990) 170 CLR 573; [1990] HCA 56 SKA v The Queen (2011) 243 CLR 400; [2011] HCA 13 Smith v The Queen (2001) 206…
Sigley and De Santis & Ors (No 5)
[2020] FamCA 968
Citation 10
…AG Securities v Vaughan [1990] 1 AC 417 ANZ Banking Group v Harper (1988) 11 Fam LR 649 Aon Risk Services Australia Ltd v Australian National University (2009) 239 CLR 175 Ascot Investments Pty Ltd v Harper (1981) 148 CLR 337 Ashington Piggeries Ltd v Christopher Hill Ltd [1972] AC 441 Australian Br…
Gregg v R
[2020] NSWCCA 245
Citation 11
…Medium Neutral Citation: Gregg v R [2020] NSWCCA 245 Hearing dates: 22-24 April 2020 Decision date: 30 September 2020 Before: Bathurst CJ at [1]; Hoeben CJ at CL at [712]; Leeming JA at [713] Decision: (1) Appeal allowed. (2) Quash the verdict of guilty on each count of the indictment dated 9 May 20…
CXTB and Inspector-General in Bankruptcy
[2019] AATA 5194
Citation 12
(Para 30)
…cy (1993) 42 FCR 571 at 574. Cited with approval by Charlesworth J in Gittins v Field [2018] FCA 976 at [14]. [14] (2005) 222 CLR 289 at [8]. [15] In Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 at 219.…
Grange & Grange and Ors
[2019] FamCAFC 205
Citation 13
(Para 2)
…A sham is found only in exceptional circumstances. In Lewis v Condon; Condon v Lewis (2013) 85 NSWLR 99, Leeming J (with whom McColl JA and Sackville AJA agreed) said: 60.Basic to the legal notion of sham is that it is a confined and exceptional aspect of the process of giving legal meaning to a doc…
Zaghloul and Commissioner of Taxation (Taxation)
[2019] AATA 3351
Citation 14
(Para 43)
…The applicant refers to the dictum of Jordan J in Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 at 219 ( Scott v Commissioner of Taxation ) (incorrectly cited by the applicant and the respondent as Scott v Federal Commissioner of Taxation ) in which, according to the applicant, his Honour said: … It has long been held that inco…
Castagna v R; Agius v R
[2019] NSWCCA 114
Citation 15
…5030 Richardson v Federal Commissioner of Taxation (1932) 48 CLR 192 Rotherwood v Commissioner of Taxation (1996) 64 FCR 313 Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 Scott v Federal Commissioner of Taxation (1966) 117 CLR 514 The Queen v Taufahema (2007) 228 CLR 232; [2007] HCA 11 Trident General Insurance Co Ltd v McNiec…
Robert Angius v John Angius
[2018] NSWSC 1772
Citation 16
…That echoes the words of Windeyer J in Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265 at 279: “The difficult and debatable philosophic questions of the meaning and relationship of reality, substance and form are for the purposes of our law generally resolved by asking did the parti…
Ransley and Commissioner of Taxation (Taxation)
[2018] AATA 4359
Citation 17
(Para 10)
…t [50]: Ordinary income for the purposes of s 6-5(3) is defined by s 6-5(1) to include “income according to ordinary concepts”. Jordan CJ said in Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 at 219 that the word “income” was not a term of art and that what receipts ought to be treated as income was to “be determined in accorda…
Ransley v Deputy Commissioner of Taxation
[2018] FCA 1796
Citation 18
(Para 11)
…t [50]: Ordinary income for the purposes of s 6-5(3) is defined by s 6-5(1) to include “income according to ordinary concepts”. Jordan CJ said in Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 at 219 that the word “income” was not a term of art and that what receipts ought to be treated as income was to “be determined in accorda…
Miao v Michell
[2018] FCCA 2859
Citation 19
…Cases cited Active Leisure (Sports) Pty Ltd v Sportsman’s Australia Ltd [1991] 1 Qd R 301 Adelaide Steamship Co v Martin (1879) 5 VLR (E) 45 Adsett v Berlouis (1992) 37 FCR 201 Australian Broadcasting Corporation v Lenah Game Meats Pty Ltd (2001) 208 CLR 199 Australian Broadcasting Corporation v O’N…
Reliance Financial Services Pty Ltd v Criniti
[2018] NSWSC 543
Citation 20
…[61] That echoes the words of Windeyer J in Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265 at 279: “The difficult and debatable philosophic questions of the meaning and relationship of reality, substance and form are for the purposes of our law generally resolved by asking did the …
Egan v Egan
[2018] NSWSC 202
Citation 21
…[61] That echoes the words of Windeyer J in Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265 at 279: “The difficult and debatable philosophic questions of the meaning and relationship of reality, substance and form are for the purposes of our law generally resolved by asking did the …
CHARISTEAS and CHARISTEAS
[2017] FCWA 183
Citation 22
…Re Hay's Settlement Trusts [1981] 3 All ER 786 Russell v Russell (1999) FLC 92-877 Saxena & Saxena (2006) FLC 93-268 Scott & Danton [2014] FamCAFC 203 Scott v Commissioner of Taxation (No. 2) (1966) 40 ALJR 265 Sharrment Pty Ltd & Ors v Official Trustee in Bankruptcy (1988) 82 ALR 530 Stanford v Sta…
Resource Capital Fund IV LP v Commissioner of Taxation
[2018] FCA 41
Citation 23
…Commonwealth (1985) 159 CLR 1 Riverbank Pty Ltd v Commonwealth (1974) 48 ALJR 438 Rose v Federal Commissioner of Taxation (1951) 84 CLR 118 Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 Smith v Federal Commissioner of Taxation (1987) 164 CLR 513 Spencer v Commonwealth (1907) 5 CLR 418 Spotless Services Ltd v Federal Commissione…
Sunraysia Harvesting Contractors Pty Ltd (Trustee) v Commissioner of Taxation
[2017] FCA 694
Citation 24
(Para 18)
…The learned Deputy President took as his touchstone for the concept of sham transactions the following statement made by Mustill LJ (as his Lordship then was) in Hadjiloucas v Crean [1988] 1 WLR 1006 at 1019 ( Hadjiloucas v Crean ), which, subject to one qualification, was referred to with approval …
LLUN and Commissioner of Taxation (Taxation)
[2017] AATA 3058
Citation 25
(Para 22)
…That question has been considered in a number of High Court cases, including Scott v Commissioner of Taxation (No. 2) (1966) 40 ALJR 265 and Mahoney v Commissioner of Taxation (1965) 13 ATD 519 (which went on appeal as Mahony v Commissioner of Taxation (1967) 41 ALJR 232). In Cameron Brae , at 481 […
Director, Fair Work Building Industry Inspectorate v ADCO Constructions Pty Ltd (No 2)
[2016] FCA 1463
Citation 26
(Para 21)
…On appeal to the Full Court of the Supreme Court of South Australia, Golden Plains argued that the primary Judge was in error in having regard to evidence of the subjective intention of the parties in identifying the employer, on the basis that when construing a contract a court should determine wha…
OWEN & OWEN
[2016] FCCA 2130
Citation 27
(Para 1)
…For the purposes of Australian law, a sham is something that is intended to be mistaken for something else or that is not really what it purports to be. It is a spurious imitation, a counterfeit, a disguise or a false front. It is not genuine or true but something made in imitation of something else…
Hill and Commissioner of Taxation (Taxation)
[2016] AATA 514
Citation 28
(Para 2)
…car expenses using the cents per kilometre method as he was not the owner of the vehicles for the purposes of s 28-12(1) of the ITAA 1997: Scott v Commissioner of Taxation (2002) 51 ATR 1080. He also did not clarify the quantum of his claim, namely, as to the number of kilometres travelled with his motorhome. IS MR HILL ENTITLED TO PUBL…
Campbell v Superannuation Complaints Tribunal
[2016] FCA 808
Citation 29
(Para 18)
…Mr Campbell is in distinguished company in his understanding of the general concept of superannuation. In Scott v Commissioner of Taxation (No 2) (1966) 40 ALJR 265 at 278 ( Scott No 2 ), another former member of the ADF, Sir Victor Windeyer, in his later capacity as a judge of the High Court, opine…
Musuku v Commissioner of Inland Revenue
[2016] NZHC 934
Citation 30
…Commissioner of Inland Revenue v Grover [1987] 2 NZLR 736 (CA) at 742. 33 Reid v Commissioner of Inland Revenue [1986] 1 NZLR 129 (CA) at 136 (citing Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 at 219. 34 Reid v Commissioner of Inland Revenue above n 33 at 136.…
Australian Competition and Consumer Commission v Clinica Internationale Pty Ltd (No 2)
[2016] FCA 62
Citation 31
…FEDERAL COURT OF AUSTRALIA Australian Competition and Consumer Commission v Clinica Internationale Pty Ltd (No 2) [2016] FCA 62 File number: VID 252 of 2015 Judge: MORTIMER J Date of judgment: 9 February 2016 Catchwords: CONSUMER LAW – contraventions of ss 18, 21, 29 and 31 of the Australian Consume…
Normandy Finance Pty Ltd v Commissioner of Taxation
[2015] FCA 1420
Citation 32
(Para 7)
…Prior to what fell from Diplock LJ in London and West Riding Investments , Windeyer J had occasion to consider the concept of sham in two different factual contexts. First, in Albion Hotel Pty Limited v The Commissioner of Taxation of the Commonwealth of Australia (1964–1965) 115 CLR 78, his Honour …
Australian Securities and Investments Commission v Fast Access Finance Pty Ltd
[2015] FCA 1055
Citation 33
(Para 8)
…In Sharrment Pty Ltd v Official Trustee in Bankruptcy (1988) 18 FCR 449 at 453, Lockhart J said: “Sham” is a word which, although not infrequently having attracted the attention of the courts usually hovers on the periphery of cases. Here it is at the heart of the case. It is a word which first appe…
Sharon Senior and Commissioner of Taxation
[2015] AATA 353
Citation 34
(Para 43)
…ssioner of Taxation v Anstis (2010) 241 CLR 443 at [13]; Federal Commissioner of Taxation v Montgomery (1999) 198 CLR 639 at [64] and Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 at 219.…
George Morrison FIRST APPLICANT 2013/1608-1615 Gloria Morrison SECOND APPLICANT Commissioner of Taxation
[2015] AATA 114
Citation 35
(Para 34)
…Over the years there have been several formulations of the concept of sham. In Raftland Pty Ltd as trustee of the Raftland Trust v Commissioner of Taxation (2008) 238 CLR 516; [2008] HCA 21, the High Court referred to the following formulations, some of them taken from earlier authorities: ·That the…
Di Cioccio v Official Trustee in Bankruptcy
[2014] FCA 782
Citation 36
(Para 1)
…occasion take the form of shares or other property (see, for example, Thomas v Federal Commissioner of Taxation (1923) 33 CLR 256; Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215, 219; Federal Commissioner of Taxation v Montgomery (1999) 198 CLR 639; Commissioner of Taxation v Sun Alliance Investments Pty Ltd (in liq) (2005) 225…
Lewis v Condon
[2013] NSWCA 204
Citation 37
(Para 8)
…That echoes the words of Windeyer J in Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265 at 279: “The difficult and debatable philosophic questions of the meaning and relationship of reality, substance and form are for the purposes of our law generally resolved by asking did the parti…
Australian Securities and Investments Commission v Hobbs
[2012] NSWSC 1276
Citation 38
…Medium Neutral Citation: In the matter of Idylic Solutions Pty Ltd - Australian Securities and Investments Commission v Hobbs [2012] NSWSC 1276 Hearing dates: 4-6, 9-13, 16, 17, 19, 23-27 & 30 July, 3, 8-10, 14-16, 21-24 & 29 August, 5-6, 10,12 September 2012 Decision date: 24 October 2012 Jurisdict…
Taluja v Australian International Academy of Education Ltd
[2011] NSWCA 416
Citation 39
…Medium Neutral Citation: Taluja v Australian International Academy of Education Ltd [2011] NSWCA 416 Hearing dates: 22/11/2011 Decision date: 21 December 2011 Before: Beazley JA at [1]; Macfarlan JA at [2]; Young JA at [3] Decision: Appeal dismissed with costs. Cross-appeal dismissed without costs. …
RABBATH & COMMISSIONER for ACT REVENUE (Administrative Review)
[2011] ACAT 26
Citation 40
…List of cases: Baird v Smee [2000] NSWCA 253 Coulls v Bagot Trustee Co Ltd (1967) 119 CLR 460 Scott v Commissioner of Taxation of the Commonwealth (1966) 40 ALJR 265 Thornton v Jenkyns (1840) 1 Man. & G. 166…
Carberry and Commissioner of Taxation
[2011] AATA 303
Citation 41
…d) s 117A(3) Water Management Act 2000 (NSW) s 401 Water Management (General) Regulation 2004 (NSW) regs 29K, 29L, 29M, 29N, 29O and Sch 4C Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 Commissioner of Taxation v The Myer Emporium Ltd (1987) 163 CLR 199 Re Berghofer and Commissioner of Taxation (2008) 73 ATR 964 Scott v Commiss…
Basset Holdings Pty Ltd v Pascale
[2010] SADC 23
Citation 42
(Para 10)
…While regretting the ambiguity of the word “sham” Lockhart J[15] said that the word had been considered in many cases and he cited a discussion of its meaning by Windeyer J in Scott v Commissioner of Taxation (Cth) (No 2) (1966) 40 ALJR 265. Windeyer J’s discussion included this pertinent passage: ……
R v Hargraves, Hargraves and Stoten
[2010] QSC 37
Citation 43
(Para 1)
…f characterising the payments made to Amber Rock. Most of the money in those payments did not bear a character which would permit deductibility. [12] Scott v Commissioner of Taxation (1966) 40 ALJR 265; Coppleson v Federal Commissioner of Taxation (1981) ATC 4019; Raftland Pty Ltd v Commissioner of Taxation (2008) 238 CLR 516. [13] Jaque…
Bamford v Commissioner of Taxation
[2009] FCAFC 66
Citation 44
(Para 8)
…ase “ ordinary concept and usages ” is not a mere matter of ritual incantation but rather identifies the essential nature of the enquiry (see Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 at 219 and Commissioner of Taxation of the Commonwealth of Australia v Montgomery (1999) 198 CLR 639 at 661).…
Undershaft (No 1) Ltd v Federal Commissioner of Taxation
[2009] FCA 41
Citation 45
(Para 42)
…highest authority that the concept of income for income tax purposes extended to include amounts that were not income according to ordinary concepts. Scott v Commissioner of Taxation (1935) 35 SR(NSW) 215 concerned the Income Tax (Management) Act 1928 (NSW) which provided for the assessment and collection of a tax on incomes. Jordan CJ s…
Berghofer and Commissioner of Taxation
[2008] AATA 1138
Citation 46
…oner of Taxation (Cth) (1990) 170 CLR 12 Reckitt & Colman Pty Ltd v Federal Commissioner of Taxation (1974) 3 ALR 381 Scott v Commissioner of Taxation (Cth) (1966) 117 CLR 514 The Squatting Investment Company Ltd v Federal Commissioner of Taxation (1953) 86 CLR 570 REASONS FOR DECISION 19 December 2008 Deputy President P E Hack SC Introduction…
Raftland Pty Ltd v Federal Commissioner of Taxation
[2008] HCA 21
Citation 47
(Para 22)
…One such case is where other evidence of the intentions of the relevant actors shows that the document was brought into existence "as a mere piece of machinery" for serving some purpose other than that of constituting the whole of the arrangement[5]. That, in essence, is the respondent's case with r…
Mews and Commissioner of Taxation
[2008] AATA 357
Citation 48
…depends upon its character in the hands of the recipient. It does not depend on whether it was a payment that the payer was lawfully obliged to make: Scott v Commissioner of Taxation (1966) 117 CLR 514 at 526; The Squatting Investment Co Ltd v Federal Commissioner of Taxation (1953) 86 CLR 570 at 627, Kitto J (“it is a commonplace that a…
Golden Plains Fodder Australia Pty Ltd v Millard
[2007] SASC 391
Citation 49
(Para 11)
…A similar approach was identified by Windeyer J in Scott v Commissioner of Taxation (Cth) (No 2) :[11] On the other hand, if the scheme, including the deed, was intended to be a mere facade behind which activities might be carried on which were not to be really directed to the stated purposes but to…
Price Street Professional Centre Pty Ltd v Commissioner of Taxation
[2007] FCA 345
Citation 50
(Para 6)
…ou don’t succeed... reconceptualising the income concept in the tax arena” (1994) 19 MULR 977). However as observed by Jordan CJ in Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215 at 219 in relation to “income”: The word “income” is not a term of art, and what principles are to be applied to ascertain how much of those receipts o…