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Richard Walter Pty Ltd v Federal Commissioner of Taxation (No2)
Judgment date: 25/08/1995
Court: FCA
Judge: Tamberlin J
Citation:
(1995) 31 ATR 232;
(1995) 95 ATC 4554;
BC9506518;
Catchwords: Practice and procedure; Costs; Costs on indemnity basis; Action between Commissioner of Taxation and taxpayers;
Taxation and revenue; Tax avoidance; Basis of assessment of income; Where transaction as a whole caught by anti-avoidance provisions;