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Federal Commissioner of Taxation v Spotless Services Ltd
Judgment date: 3/12/1996
Court: HCA
Judge: Brennan CJ, Dawson, Toohey, Gaudron, McHugh, Gummow and Kirby JJ
Citation:
(1996) 141 ALR 92;
(1996) 186 CLR 404;
(1996) 34 ATR 183;
(1996) 71 ALJR 81;
(1996) 96 ATC 5201;
[1996] 20 Leg Rep 2;
[1996] HCA 34;
Catchwords: Taxation and revenue; Tax avoidance; Anti-avoidance provisions; Identification of dominant purpose of investment scheme;