Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Starr [2007] FCAFC 204
TAXATION – penalty tax – s 224 and s 226L of Income Tax Assessment Act 1936 (Cth) – whether "purpose" for which a scheme is entered into or carried out is to be assessed by reference to the subjective purpose of the parties to the scheme WORDS AND PHRASES – "purpose" Income Tax Assessment Act 1936 (Cth) ss 51, 177A, 177D, 222A, 224, 226, 226AA, 226H, 226J, 226L, 227, 260 Trade Practices Act 1974 (Cth) ss 4D, 4F Taxation Laws Amendment Bill 1984 (Cth), Explanatory Memorandum Vincent v Federal Commissioner of Taxation [2002] FCA 656 Vincent v Commissioner of Taxation (2002) 124 FCR 350 News Ltd v South Sydney District Rugby League Football Club Ltd (2003) 215 CLR 563 Federal Commissioner of Taxation v Lutovi Investments Pty Ltd (1978) 140 CLR 434 Federal Commissioner of Taxation v Students World (Australia) Pty Ltd (1978) 138 CLR 251 COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA v DONALD ST CLAIR STARR AND GARY KEVIN HOPKINS WAD 28 OF 2007
SPENDER, SIOPIS and GILMOUR JJ
21 december 2007
PERTH IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY WAD 28 OF 2007
ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA
BETWEEN: COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Appellant
AND: DONALD ST CLAIR STARR
First Respondent
GARY KEVIN HOPKINS
Second Respondent
JUDGE: Spender, sIOPIS and GILMOUR JJ
DATE OF ORDER: 21 december 2007
WHERE MADE: PERTH
THE COURT ORDERS THAT:
1 The appeal is dismissed. 2 No order as to costs. Note: Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
WESTERN AUSTRALIA DISTRICT REGISTRY WAD 28 OF 2007
ON APPEAL FROM A SINGLE JUDGE OF THE FEDERAL COURT OF AUSTRALIA
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate