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Commissioner of Taxation v Consolidated Press Holdings Ltd
Judgment date: 31/05/2001
Court: HCA
Judge: Gleeson CJ, Gaudron, Gummow, Hayne and Callinan JJ
Citation:
(2001) 179 ALR 625;
(2001) 207 CLR 235;
(2001) 22(11) Leg Rep 10;
(2001) 47 ATR 229;
(2001) 75 ALJR 1150;
[2001] HCA 32;
2001 ATC 4343;
BC200102756;
Catchwords: Taxation and revenue; Tax avoidance; Foreign source income; Quarantining of deductions;
Taxation and revenue; Tax avoidance; Dividend stripping; Dominant purpose of tax avoidance;