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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 …

Commissioner of Taxation v Miller …

Income tax – Allowable deductions - Travel expenses incurred in travelling between unrelated places of work and business - Whether expenses incurred "in gaining or producing the assessable income". Words and phrases – "in gaining or producing the …

Commissioner of Taxation v PepsiCo, Inc …

Commissioner of Taxation v PepsiCo, Inc …

Commissioner of Taxation v PepsiCo, Inc …

Income tax (Cth) – Notice of assessment – Royalty withholding tax – Diverted profits tax – Where non-resident companies entered into agreements with Australian company to bottle, sell and distribute beverages – Where agreements licensed intellectual …

Goods and Services Tax – Taxable supply – Supply – Consideration – Overbooking – Attribution of tax period – Airfares that were non-refundable or refundable but unclaimed – Customer cancels or fails to take purchased flight – Promise by airline to use …