Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Rozman [2010] FCA 324 Citation: Commissioner of Taxation v Rozman [2010] FCA 324
Appeal from: Administrative Appeals Tribunal
Parties: COMMISSIONER OF TAXATION v JOSEPHINE ROZMAN
File number: NSD 569 of 2009
Judge: PERRAM J
Date of judgment: 1 April 2010
Catchwords: TAXATION – Deemed dividend – Definition of payment in s 109C(1) Income Tax Assessment Act 1936 (Cth) – Direction to debtor by private company to pay shareholder is a payment. TAXATION – Beneficial receipt of money – Whether conclusion that a couple who lives, works and makes contributions to business together sufficient to ground finding that money appropriated or misappropriated by them should be taxed as to one half each – Necessity for intermediate finding of constructive trust.
Legislation: Administrative Appeals Tribunal Act 1975 (Cth) s 44 Cheques Act 1986 (Cth) s 10 Income Tax Assessment Act 1936 (Cth) s 109C Taxation Administration Act 1953 (Cth) Sch 1: ss 284-75, 284-90, 298-20 Taxation Law (Amendment) Act (No 3) 1998 (Cth)
Cases cited: Brookton Co-operative Society Limited v Federal Commissioner of Taxation (1981) 147 CLR 441 cited Commissioner of Taxation v P Iori and Sons Pty Ltd (1987) 15 FCR 363 cited East Finchley Pty Ltd v Federal Commissioner of Taxation (1989) 90 ALR 457 cited Dennis Wilcox Pty Ltd v Federal Commissioner of Taxation (1988) 79 ALR 267 cited Fruehauf Finance Corporation Pty Ltd v Zurich Australia Insurance Ltd (1993) 32 NSWLR 735 cited MacFarlane v Commissioner of Taxation (1986) 13 FCR 356 cited Muschinski v Dodds (1985) 160 CLR 583 cited Re Harmony and Montague Tin and Copper Mining Company (Spargo's Case) (1873) LR 8 Ch App 407 cited Reid v Commissioner of Taxation [2009] AATA 357 reversed in part Skourdoumbis v Findlay (2002) 190 ALR 554 cited Starco Developments Pty Ltd v Ladd [1999] 2 Qd R 542 cited Stephens v Pittas (1983) BTC 367 cited Visa International Service Association v Reserve Bank of Australia (2003) 131 FCR 300 cited Whim Creek Consolidated (NL) v Federal Commissioner of Taxation (1977) 17 ALR 421 cited
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