Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Commissioner of Taxation v Rozman (No 2) [2010] FCA 387 Citation: Commissioner of Taxation v Rozman (No 2) [2010] FCA 387
Appeal from: Reid v Commissioner of Taxation [2009] AATA 357
Parties: COMMISSIONER OF TAXATION v JOSEPHINE ROZMAN
File number: NSD 569 of 2009
Judge: PERRAM J
Date of judgment: 23 April 2010
Catchwords: TAXATION – Deemed dividend – Whether s 109T Income Tax Assessment Act 1936 (Cth) prevents s 109C encompassing payments by direction – Both provisions concern payment by direction, but s 109T encompasses payments by an interposed entity made not at the direction of the private company whist s 109C does not
Legislation: Income Tax Assessment Act 1936 (Cth) Div 7A; ss 109C, 109T, 109Y
Cases cited: Commissioner of Taxation v Slater Holdings Ltd (1984) 156 CLR 447 cited DJL v Central Authority (2000) 201 CLR 226 cited Federal Commissioner of Taxation v Blakely (1951) 82 CLR 388 cited Texas Co (Australasia) Ltd v Federal Commissioner of Taxation (1940) 63 CLR 382 cited
Date of hearing: 17 December 2009
Date of last submissions: 9 April 2010
Place: Sydney
Division: GENERAL DIVISION
Category: Catchwords
Number of paragraphs: 18
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