Federal Court of Australia
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OATCHWORDS
Income Tax - partnership of taxpayers claiming deduction under Curran scheme - s.6BA Income Tax Assessment Act 1936 - whether distribution of bonus shares out of share premium account was a "dividend" in s.6BA(1)(a) - effect of definition of "dividend"
3.6 of the Income Tax Assessment Act - whether partners ; "Caxpayers" for purposes of s.6BA. '.
Income Tax Assessment Act Assessment Act 1936 - ss.6, 6BA, 51
Companies Companies Act (N.S.W.) 1961 - s.60 Curran v. penne hanes of Taxation (1974) 131 C.L.R. 409
London Australia Invéstment Co. Ltd. v. Federal Commissioner of
Taxation (1977) "138 C.L.R. 106 Slingsby v. Westminster Bank, Limited £19313 2 K.B. 173 Commissioner of "Taxation v. Sahhar (1985) 5 F.C.R. 247
:
JAMES PETER GRANT v. THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALTA
No. G 396 OF 41985
Bowen C.d., Fisher and Beaumont JJ.
Sydney
1 July 1986
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IN_THE FEDERAL COURT OF AUSTRALIA ) )
NEW SOUTH WALES DISTRICT REGISTRY ) No. G 396 of 1985 }
GENERAL DIVISION )
ON APPEAL FROM THE SUPREME COURT OF NEW SOUTH WALES
BETWEEN: JAMES PETER GRANT Appellant AND: THE COMMISSIONER OF TAXATION OF THE
COMMONWEALTH OF AUSTRALIA
Respondent -
MINUTES OF ORDER
Judges making order: Bowen C.J., Fisher and Beaumont, JJ.
Date order made: 1 July 1986 —_—
Where made: Sydney
THE COURT ORDERS THAT:
1. The appeal be dismissed.
2. The appellant pay the respondent's costs.
Note: Settlement and entry of orders is dealt with in
Order 36 of the Federal Court Rules.
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THE FEDERAL COURT OF AUSTRALIA } ) '
NEW SOUTH WALES DISTRICT REGISTRY ) No. G 396 of 1985 ) )
ON APPEAL FROM THE SUPREME COURT OF NEW!SOUTH WALES
GENERAL DIVISTON _.
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