Simple search of free and LexisNexis legal content for Australia
– legislation, cases, practical guidance, forms & precedents, journals and newsletters.
Sea Shepherd Australia Ltd v Commissioner of Taxation
Judgment date: 3/07/2013
Court: FCA
Judge: Besanko, Gordon and Dodds-Streeton JJ
Citation:
(2013) 212 FCR 252;
(2013) 92 ATR 836;
[2013] FCAFC 68;
BC201310642;
Catchwords: Statutes; Interpretation; (CTH) Tax Assessment Act 1997 s 30-15; Short term care;
Practice and procedure; Appeal; Question of law; Construction of statutory provision;
Taxation and revenue; Gifts; Deductible gift recipient; Interception of whale fleets;