Federal Court of Australia
st No. 3837 88...
CATCHWORDS
INCOME TAX - Appeal from the Administrative Appeals Tribunal - sale of shares in company with potential taxation liability - disposition of company's funds - whether transactions amounted to misappropriation of company funds - whether transactions infringed the Companies Act 1961 — the application of s.71 of the Income Tax Assessment Act 1936 (Cth) - the distinction between acts of the company and acts of its employees or agents -— whether considerations of public policy are relevant.
Income Tax Assessment Act 1936 (Cth) - s.71 Taxation (Unpaid Company Tax) Assessment Act 1982 (Cth) - s.18
Companies Act 1961 - s.67
R. v. Roffel [1985] v.R. 511.
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E.H.L. BURGESS PTY LTD v. THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA No. VG 19 & 20 of 1988
Woodward, Davies, and Burchett JJ. - 19 July 1988 Melbourne
IN THE FEDERAL COURT OF AUSTRALIA
) ) VICTORIA DISTRICT REGISTRY ) No. VG 19 & 20 of 1988 ) )
GENERAL DIVISION
On appeal from the Taxation Appeals Division of the Administrative Appeals
Tribunal BETWEEN: E.H.L. BURGESS PTY LTD Applicant AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA Respondent CORAM: Woodward, Davies, and Burchett JJ. DATE: 19 July 1988 PLACE: Melbourne MINUTES OF ORDER aa ee ee THE COURT ORDERS THAT: The appeals be dismissed with costs. NOTE: Settlement and entry of orders is dealt with in
Order 36 of the Federal Court Rules.
IN THE FEDERAL COURT OF AUSTRALIA
VICTORIA DISTRICT REGISTRY No. VG 19 & 20 of 1988
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GENERAL DIVISION
On appeal from the Taxation Appeals Division of the Administrative Appeals Tribunal
BETWEEN: E.H.L. BURGESS PTY LTD
Applicant
AND: THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA
Respondent
CORAM: Woodward, Davies, and Burchett JJ. DATE: 19 July 1988 PLACE: Melbourne
REASONS FOR JUDGMENT
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