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WD & HO Wills (Australia) Pty Ltd v Commissioner of Taxation
Judgment date: 1/03/1996
Court: FCA
Judge: Sackville J
Citation:
(1996) 32 ATR 168;
(1996) 65 FCR 298;
(1996) 96 ATC 4223;
BC9600497;
Catchwords: Taxation and revenue; Deductions; Insurance premiums; Premiums paid to captive insurer: subsidiary of parent insurer;
Taxation and revenue; Tax avoidance; Anti-avoidance provisions; Existence of scheme within Part IVA Income Tax Assessment Act 1936 Cth;