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Grollo Nominees Pty Ltd v Commissioner of Taxation (Cth)
Judgment date: 26/03/1997
Court: FCA
Judge: Sheppard, Foster and Whitlam JJ
Citation:
(1997) 36 ATR 424;
(1997) 73 FCR 452;
(1997) 97 ATC 4585;
Catchwords: Taxation and revenue; Assessment of income; Derivation of income; Long term construction contracts;
Taxation and revenue; Tax avoidance; Anti-avoidance provisions; Existence of scheme;
Taxation and revenue; Penalties and offences; Additional tax; Discretion of Commissioner to remit additional tax;