The Commissioner of Taxation of the Commonwealth of Australia v. Commonwealth Aluminium Corporation Ltd Commonwealth Aluminium Corporation Ltd v. Commissioner of Taxation of the Commonwealth of Australia v Commonwealth Aluminium Corporation [1979] FCA 33

Isr

CATCHWORDS

Income Tax - Australian business controlled abroad - Company incorporated in Australia - Whether business controlleé principelly by non-residents -

Corporate veil - Income Tax Assessment Act 1936,

S.136.

THe COMUISSIONER OF TAAATION OF TEE AUSTRALIA ve. COMMONWEALTH AGU

Ht

LIMIT

AND

COMMONNLALTH ALUMINIUM CORPOPATION LIMITED v. Tho COMUISSTIONSR OF TAXATION Of THE COWLONNDALTH Gl AUSTRALL

No. VG 28, 30, 31, 32 of 1978

Coram : Brennan, Deane and Fisher JJ.

Sydney

1 May 1979.

December 1967 and an order was made that the saad Taxation Board of Review No.2 hear and determine according to law the reference in respect of the

said year, be set aSide and that in lieu thereof it

be ordered that the appeal by the respondent against the said decision and order of the said Taxation Board of Review No.2 be disinissed,

2. That that part of the Order whereby the

appellant's costs of and incidental to the appeal to the Supreme Court of Victoria were ordered to be taxed and paid by the respondent be affirmed.

3. That the respondent pay to the appellant its costs

of the appeal to this Court to be taxed,

IN THE FEDERAL COURT OF AUSTRALTA ) ) VICTORIA DISTRICT REGISTRY ) ) )

GENERAL DIVISION

No.

VG 31 of 1978

ON APPEAL FROM THE SUPREME COURT

OF VICTORIA

BETWEDN $ THI COMMISSZCNER CF TAXATION OF TRE COMMOLUEALT.L OP AUST RO Appellant (PLainti1tf) AND : COMMONS EALTH ALU INT CORPOR. TION DENITID Responeésrt (Defendant) ORDER JUDGES MAKING ORDER Brennan, Deane and Fisher JJ. DATE OF ORDDER : 1 May 1973. WHERE MADE : Sydney .

THE COURT ORDERS THAT :

1. The appeal be disnissed.

2. The appellant pay cto the respondent

to be taxed,

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY

GENERAL DIVISION

VG No.

28, 30, 31 & 32 of 1978

ON_ APPEAL FROM THE SUPRONE COURT

OF VICYORIA

SSIONCR Cr TAYATTO sON ALTE OF

Appellant (Pleintairf)