Federal Court of Australia
FEDERAL COURT OF AUSTRALIA
Sogo Duty Free Pty Ltd v Commissioner of Taxation [2010] FCA 976 Citation: Sogo Duty Free Pty Ltd v Commissioner of Taxation [2010] FCA 976
Appeal from: Sogo Duty Free Pty Ltd v Commissioner of Taxation [2010] AATA 111
Parties: SOGO DUTY FREE PTY LTD v COMMISSIONER OF TAXATION
File number: VID 161 of 2010
Judge: GORDON J
Date of judgment: 6 September 2010
Catchwords: TAXATION – excise duties – relationship between ss 60 and 61D of the Excise Act 1901 (Cth) TAXATION – income tax –whether the Administrative Appeals Tribunal erred in concluding that the question of whether invoices were shams was not relevant – whether the Tribunal failed to take into account a relevant consideration – whether the Applicant was denied procedural fairness
Legislation: Customs Act 1901 (Cth) Excise Act 1901 (Cth) Income Tax Assessment Act 1997 (Cth) Taxation Administration Act 1953 (Cth)
Cases cited: Bolton v Federal Commissioner of Taxation (1964) 9 AITR 385 Caltex Australia Petroleum Pty Ltd v Federal Commissioner of Taxation (2008) 173 FCR 359 Collector of Customs (NSW) v Southern Shipping Co Ltd (1962) 107 CLR 279 Sidebottom v Giuliano (2002) 123 FCR 594 Snook v London and West Riding Investments Limited [1967] 2 QB 786
Date of hearing: 23 August 2010
Date of last submissions: 23 August 2010
Place: Melbourne
Division: GENERAL DIVISION
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate