Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94
Citation: Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2010] FCAFC 94
Appeal from: Commissioner of Taxation v Trail Bros Steel & Plastics Pty Ltd [2009] FCA 1210
Parties: COMMISSIONER OF TAXATION v TRAIL BROS STEEL & PLASTICS PTY LTD (ACN 073 482 078)
File number: QUD 275 of 2009
Judges: DOWSETT, EDMONDS AND GORDON JJ
Date of judgment: 29 July 2010
Corrigendum: 2 August 2010
Catchwords: ADMINISTRATIVE LAW –appeal under s 44 of the Administrative Appeals Tribunal Act 1975 (Cth) – whether appeal was "on a question of law". TAXATION –Part IVA of the Income Tax Assessment Act 1936 (Cth) – establishment of an employee welfare fund for superannuation contributions – whether taxpayer obtained a tax benefit in connection with the scheme – amount of tax benefit – identification of the alternative postulate – ability of taxpayer to challenge the validity of Commissioner's assessment.
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) Administrative Decisions (Judicial Review) Act 1977 (Cth) Income Tax Assessment Act 1936 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth) Taxation Laws Amendment Act (No 2) 1997 (Cth) Superannuation Contributions Tax (Consequential Amendments) Act 1997 (Cth) Superannuation Contributions and Termination Payments Taxes Legislation Amendment Act 1997 (Cth)
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