Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Calder v Commissioner of Taxation (Cth)
Judgment date: 7/12/2005
Court: FCA
Judge: French, Stone and Siopis JJ
Citation:
(2005) 226 ALR 643;
(2005) 61 ATR 267;
[2005] FCAFC 254;
2005 ATC 5050;
BC200510512;
Catchwords: Taxation and revenue; Deductions; Tax avoidance; Dominant purpose;