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Federal Commissioner of Taxation v Thomas
Federal Commissioner of Taxation v Martin Andrew Pty Ltd
Federal Commissioner of Taxation v Thomas Nominees Pty Ltd
Federal Commissioner of Taxation v Thomas

[2018] HCA 31
Case number
B60/2017
B61/2017
B62/2017
B63/2017
Before
Kiefel CJ, Bell, Gageler, Keane, Nettle, Gordon, Edelman JJ
Catchwords

Taxation – Division 207 in Pt 3-6 of Income Tax Assessment Act 1997 (Cth) – Where trustee passed resolutions purporting to distribute franking credits to beneficiaries of trust separately from and in different proportions to income comprising franked distributions – Where directions made by Supreme Court of Queensland pursuant to s 96 of Trusts Act 1973 (Q) concerning the resolutions – Whether directions determined against Commissioner of Taxation the application of Div 207.

Words and phrases – "deemed assessment", "determine conclusively", "directions", "franked distribution", "franking credit", "imputation credit", "income tax return", "judicial advice", "notice of amended assessment", "notionally allocated", "streaming", "tax offset".

Income Tax Assessment Act 1936 (Cth) – ss 95, 97.

Income Tax Assessment Act 1997 (Cth) – Div 207.

Taxation Administration Act 1953 (Cth) – Pt IVC.

Trusts Act 1973 (Q) – s 96.

Files
31.rtf (339.91 KB)
31.pdf (225.44 KB)