Federal Commissioner of Taxation v Thomas [2018] HCA 31

HIGH COURT OF AUSTRALIA

KIEFEL CJ, BELL, GAGELER, KEANE, NETTLE, GORDON AND EDELMAN JJ

Matter No B60/2017

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA APPELLANT

AND

MARTIN ANDREW THOMAS RESPONDENT

Matter No B61/2017

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA APPELLANT

AND

MARTIN ANDREW PTY LTD RESPONDENT

Matter No B62/2017

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA APPELLANT

AND

THOMAS NOMINEES PTY LTD RESPONDENT

Matter No B63/2017

THE COMMISSIONER OF TAXATION OF THE COMMONWEALTH OF AUSTRALIA APPELLANT

AND

MARTIN ANDREW THOMAS RESPONDENT

Federal Commissioner of Taxation v Thomas Federal Commissioner of Taxation v Martin Andrew Pty Ltd Federal Commissioner of Taxation v Thomas Nominees Pty Ltd Federal Commissioner of Taxation v Thomas [2018] HCA 31 8 August 2018 B60/2017, B61/2017, B62/2017 & B63/2017

ORDER

Matter No B60/2017

1. The appeal be allowed in respect of the income years ending 30 June 2006, 30 June 2007 and 30 June 2008.

2. The cross-appeal be dismissed.

3. Set aside order 1 of the Full Court of the Federal Court of Australia made on 12 April 2017 in Matter No QUD72/2016 and orders 1, 2, 3 and 4 of that Court made on 3 August 2017 in Matter No QUD72/2016, and in their place make the following orders:

(a) the appeal be allowed in part;

(b) the cross-appeal be allowed;

(c) the objection decisions in respect of the income years ending 30 June 2006, 30 June 2007 and 30 June 2008 be remitted to the Commissioner of Taxation of the Commonwealth of Australia for determination in accordance with the reasons of this Court;

(d) the objection decision in respect of the income year ending 30 June 2009 be remitted to the Commissioner of Taxation of the Commonwealth of Australia for determination in accordance with the orders of Greenwood J made on 26 November 2015 in Matter No QUD274/2012 and otherwise in accordance with the law.