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Income tax – Allowable deductions - Respondent entered into contracts with the State of Victoria to design, construct, operate and maintain a major system of roads - The State conceded to the respondent rights to do all that was necessary to complete …

Commissioner of Taxation v Clyne …

Taxation – Income tax - Superannuation funds - Whether trustee of superannuation fund was entitled to claim losses from previous years as allowable deductions - Trust deed had been amended between periods when losses incurred and year of income - Whether …

Taxation – Income tax – Share buy-back – Off-market purchase – Company's financial record of transaction – Whether dividend or capital gain – Whether purchase price "debited against amounts standing to the credit of … the company's share capital account" …

Commissioner of Taxation v Consolidated Press Holdings Ltd Commissioner of Taxation v Murray Leisure Group Pty Ltd CPH Property Pty Ltd v Commissioner of Taxation Income Tax – Income Tax Assessment Act 1936 (Cth) Pt IVA - Income Tax Assessment Act 1936 …

Income tax – Allowable deductions - Respondent taxpayer incurred legal expenses in defending charges under the Public Service Act 1922 (Cth) - Income Tax Assessment Act 1997 (Cth) ("ITAA"), s 8-1(1) allowed deductions from assessable income of losses or …

Income Tax – Review and appeals - Judicial review - Judiciary Act 1903 (Cth) ("the Judiciary Act"), s 39B - Appellant Commissioner issued amended assessments of income tax to respondent taxpayer - Taxpayer alleged Commissioner deliberately "double …

Income tax – Avoidance of tax - Tax benefit under Income Tax Assessment Act 1936 (Cth) - Whether scheme entered into for the dominant purpose of obtaining a tax benefit - Meaning of "scheme" - Split loan facility - Where money borrowed in part to purchase …

Income tax – International Organisations (Privileges and Immunities) Act 1963 (Cth) ("the IOPI Act"), s 6(1)(d)(i) – Whether taxpayer "holds an office in" an international organisation to which the IOPI Act applies – Whether taxpayer entitled to exemption …

Income tax – Allowable deductions - Loss carry forward provisions - Losses incurred by taxpayer company in preceding years - Requirement of continuity during year of income of beneficial ownership in shares in the taxpayer company that carry between them …

Taxation – GST – A New Tax System (Goods and Services Tax) Act 1999 (Cth) ("GST Act") – Supply of a going concern – Where respondent purchased premises subject to existing lease – Whether continuing observance of lessor's obligations constituted the …

Income tax – Derivation of income – Respondent acquired shares which were later the subject of a buy-back arrangement that gave the respondent "sell-back rights" – The sell-back rights were held on trust and sold for the absolute benefit of the respondent …