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Taxation, Federal Commissioner of v Ellers Motor Sales Pty Ltd
Judgment date: 29/02/1972
Court: HCA
Judge: McTiernan, Windeyer, Walsh & Gibbs JJ
Citation:
(1972) 128 CLR 602;
(1972) 3 ATR 45;
(1972) 46 ALJR 181;
(1972) 72 ATC 4033;
[1972] ALR 529;
BC7200140;
Catchwords: Taxation and revenue; Assessment of income; Tax avoidance; Transfer of shares;