Federal Court of Australia
Federal Court of Australia
Commissioner of Taxation v Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust [2024] FCAFC 80 Review of: Michael Johns Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation [2023] AATA 3005
File number: QUD 449 of 2023
Judgment of: BROMWICH, THAWLEY AND HESPE JJ
Date of judgment: 14 June 2024
Catchwords: TAXATION – whether Administrative Appeals Tribunal erred in its construction of s 207-155 of the Income Tax Assessment Act 1997 (Cth) – alleged dividend stripping operation – Tribunal erred in its construction of s 207-155 – matter remitted to the Tribunal for redetermination according to law
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Income Tax Assessment Act 1936 (Cth) Divs 6C, 7A, s 177E Income Tax Assessment Act 1997 (Cth) Div 207-F, ss 207-20, 207-145, 207-155
Cases cited: Collector of Customs v Agfa-Gevaert Ltd [1996] HCA 36; 186 CLR 389 Commissioner of Taxation v Consolidated Press Holdings Ltd (No 1) [1999] FCA 1199; 91 FCR 524 Commissioner of Taxation v Consolidated Press Holdings Ltd [2001] HCA 32; 207 CLR 235 Commissioner of Taxation v Ellers Motor Sales Pty Ltd [1972] HCA 17; 128 CLR 602 Commissioner of Taxation v Patcorp Investments Limited [1976] HCA 67; 140 CLR 247 CPH Property Pty Ltd v Commissioner of Taxation [1998] FCA 1276; 88 FCR 21 Michael John Hayes Trading Pty Ltd as trustee of the MJH Trading Trust and Commissioner of Taxation (Taxation) [2023] AATA 3005
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