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Federal Commissioner of Taxation v Gulland, Pincus & Watson
Judgment date: 18/12/1985
Court: HCA
Judge: Gibbs CJ, Wilson, Brennan, Deane and Dawson JJ
Citation:
(1985) 160 CLR 55;
(1985) 17 ATR 1;
(1985) 60 ALJR 150;
(1985) 62 ALR 545;
(1985) 85 ATC 4765;
[1985] HCA 83;
BC8501057;
Catchwords: Taxation and revenue; Tax avoidance; scheme of arrangement; Purpose of tax avoidance;