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Federal Commissioner of Taxation v Macquarie Bank Ltd
Judgment date: 15/02/2013
Court: FCA
Judge: Emmett, Middleton and Robertson JJ
Citation:
(2013) 210 FCR 164;
(2013) 88 ATR 708;
[2013] FCAFC 13;
BC201303199;
Catchwords: Evidence; General principles; Jones v Dunkel; Inference;
Statutes; Interpretation; (CTH) Income Tax Assessment Act 1936 s 177D(b); Dominant purpose;
Taxation and revenue; Income tax; Tax benefit; Dominant purpose;