Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Ellers Motor Sales Pty Ltd v Federal Commissioner of Taxation
Judgment date: 8/12/1969
Court: HCA
Judge: Menzies J
Citation:
(1969) 1 ATR 560;
(1969) 121 CLR 665;
(1969) 44 ALJR 1;
(1969) 70 ATC 4008;
BC6900560;
Catchwords: Taxation and revenue; Income tax; General anti-avoidance provisions; Void contracts and arrangements;