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Principles of Taxation Law 2021 Full Chapter
Principles of Taxation Law 2021 Full Chapter
2021
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PRINCIPLES OF TAXATION LAW 2021
Appendix...........................................................................................................953
Index..................................................................................................................965
viii
Chief Commr of State Revenue (NSW) v Downer EDI Engineering Pty Limited
[2020] NSWCA 126 ............................................................................................................. 26.370
Cliffs International Inc v FCT (1985) 16 ATR 601 ........................................................................ 4.250
Clowes v FCT (1954) 91 CLR 209 ................................................................................................. 8.290
Coelho v FCT [2020] AATA 2474 ................................................................................................. 22.45
Colonial Mutual Life Assurance Society Ltd v FCT (1953) 89 CLR 428 .................................... 12.200
Commercial Union Assurance v FCT (1977) 7 ATR 435 ........................................................... 16.240
Commissioner of State Revenue (WA) v Placer Dome Inc [2018] HCA 59 .............................. 26.170
Commissioner of Taxation v Bamford [2020] HCA 10 .............................................................. 20.110
Commr of Australian Federal Police v Propend Finance Pty Ltd (1997) 188 CLR 501 ............ 24.570
Commr of State Revenue (Vic) v Danvest Pty Ltd [2017] VSCA 382 ....................................... 26.170
Commr of State Revenue (Vic) v The Optical Superstore Pty Limited [2019] VSCA 197 ....... 26.370
Commr of State Revenue (WA) v Rojoda Pty Ltd [2020] HCA 7 .............................................. 26.170
Confidential and Deputy Commissioner of Taxation (2000) 43 ATR 1273 .............................. 18.230
Consolidated Press Holdings v FCT (1995) 30 ATR 390 ........................................................... 24.620
Corrosion Control Engineering (NSW) Pty Ltd v Chief Commissioner of State
Revenue [2017] NSWCATAD 20 ........................................................................................ 26.350
Coward v FCT (1999) 41 ATR 1138 .............................................................................................. 10.80
Crommelin v FCT (1998) 39 ATR 377 ........................................................................................ 19.170
Cyclone Scaffolding Pty Ltd v FCT (1987) 19 ATR 674 ............................................................... 17.20
Eastern Nitrogen Ltd v FCT (2001) 46 ATR 474 ........................................................... 23.300, 23.320
Egerton-Warburton v DCT (1934) 51 CLR 568 ............................................................................. 9.210
Eisner v FCT (1971) 2 ATR 3 ........................................................................................................ 8.300
Eisner v Macomber 252 US 189 (1920) ............................................................................ 5.100, 5.145
Elmslie v FCT (1993) 26 ATR 611 ................................................................................................. 11.50
Ensign Shipping Co Ltd v The Commissioner of Inland Revenue (1928) 12 TC 1169 ............ 10.210
Esquire Nominees Ltd v FCT (1973) 129 CLR 177 ...................................................................... 4.280
Essenbourne Pty Ltd v FCT (2002) 51 ATR 629 ............................................................................. 7.65
Esso Australia Resources Ltd v FCT (2000) 43 ATR 506 ............................................. 24.570, 24.575
Europa Oil (NZ) Ltd v CIR (NZ) (No 2) (1976) 5 ATR 744 .......................................................... 12.310
Evans v FCT (1989) 20 ATR 922 ............................................................................................ 8.30, 8.70
FCT v Indooroopilly Children Services (Qld) Pty Ltd (2007) 158 FCR 325 ................................... 7.65
FCT v Inkster (1989) 20 ATR 1516 ................................................................................................ 6.230
FCT v International Indigenous Football Foundation Australia Pty Ltd [2018] FCA 528 ........ 24.207
FCT v J Walter Thompson (Australia) Pty Ltd (1944) 69 CLR 227 ................................................ 7.85
FCT v JR Walker (1985) 16 ATR 331 ..................................................................................... 8.40, 8.50
FCT v James Flood Pty Ltd (1953) 88 CLR 492 ............................................................ 16.190, 16.200
FCT v Jenkins (1982) 12 ATR 745 ................................................................................................ 4.110
FCT v Jones (2002) 49 ATR 188 .................................................................................... 12.140, 16.150
FCT v Kurts Development Ltd (1998) 39 ATR 493 ..................................................................... 17.150
FCT v La Rosa (2003) 53 ATR 1 ....................................................................................... 12.90, 12.240
FCT v Lenzo (2008) 71 ATR 511 ................................................................................................. 23.290
FCT v Ludekens [2013] FCAFC 100 ............................................................................................ 24.207
FCT v Ludekens (No 2) [2016] FCA 755 ..................................................................................... 24.207
FCT v Luxottica Retail Australia Pty Ltd [2011] FCAFC 20 ....................................................... 25.175
FCT v MBI Properties Pty Ltd [2014] HCA 49 ............................................................................ 25.100
FCT v Macquarie Bank Ltd [2013] FCAFC 13 ............................................................................ 21.410
FCT v Maddalena (1971) 2 ATR 541 ............................................................................. 12.340, 12.350
FCT v McDonald (1987) 18 ATR 957 ............................................................................................ 19.30
FCT v McGrouther [2015] FCAFC 34 ......................................................................................... 24.230
FCT v McPhail (1968) 117 CLR 111 ............................................................................................ 13.130
FCT v Merv Brown Pty Ltd (1985) 16 ATR 218 ................................................................. 8.140, 8.150
FCT v Metals Manufactures Ltd (2001) 46 ATR 497 ................................................................. 23.320
FCT v Mitchum (1965) 113 CLR 401 ............................................................................................ 4.260
FCT v Munro (1926) 38 CLR 153 ................................................................................................ 12.810
FCT v Murry (1998) 193 CLR 605 ................................................................................................. 26.70
FCT v Myer Emporium Ltd (1987) 163 CLR 199 ............................... 5.80, 8.130, 8.150, 8.170, 8.210,
8.220, 8.250, 8.260, 10.150, 10.280
FCT v National Commercial Banking Corp of Australia Ltd (1983) 15 ATR 21 .......................... 13.85
FCT v Osborne (1990) 21 ATR 888 ............................................................................................... 8.110
FCT v Payne (2001) 202 CLR 93 ............................................................ 12.60, 12.150, 12.440, 13.110
FCT v Peabody (1994) 181 CLR 359 .............................................................................. 23.290, 23.310
FCT v Pilnara Pty Ltd (2000) 43 ATR 581 ................................................................................... 24.610
FCT v Prestige Motors Pty Ltd (1994) 28 ATR 336 .................................................................... 24.120
FCT v Qantas Airways Ltd [2012] HCA 41 ................................................................................. 25.100
FCT v Radnor Pty Ltd (1991) 22 ATR 344 ...................................................................................... 8.90
FCT v Regent Pacific Group Ltd [2013] FCA 36 ......................................................................... 24.180
FCT v Reliance Carpet Co Pty Ltd (2008) 68 ATR 158 .................................................. 25.100, 25.115
FCT v Resource Capital Fund IV LP [2013] FCAFC 118 ............................................................ 24.175
FCT v Roberts and Smith (1992) 23 ATR 957 ............................................................................ 19.100
FCT v Rowe (1997) 187 CLR 266 ................................................................................................ 10.260
FCT v Ryan (2000) 43 ATR 694 ......................................................................................... 24.50, 24.60
FCT v SNF (Australia) Pty Ltd (2011) 193 FCR 149 ................................................................... 22.350
FCT v Sara Lee Household & Body Care (Australia) Pty Ltd (2000) 44 ATR 370 ....................... 11.50
FCT v Seven Network Ltd [2016] FCAFC 70 .............................................................................. 22.310
FCT v Slade Bloodstock Pty Ltd (2007) 68 ATR 911 ...................................................................... 7.75
FCT v Slater Holdings Ltd (1984) 156 CLR 447 ........................................................................... 1.100
FCT v Snowden & Willson Pty Ltd (1958) 99 CLR 431 ........................................ 12.80, 12.90, 12.850
FCT v South Australian Battery Makers Pty Ltd (1978) 14 CLR 645 ......................................... 12.310
FCT v Spotless Services Ltd (1996) 34 ATR 183 ....................................................................... 23.300
FCT v St Hubert’s Island Pty Ltd (1978) 8 ATR 452 .................................. 8.100, 17.20, 17.30, 17.210
FCT v Star City Pty Ltd (2009) 72 ATR 431 ................................................................................ 12.200
FCT v Stokes (1996) 34 ATR 478 .................................................................................................. 24.80
FCT v Studdert (1991) 22 ATR 762 .................................................................. 12.590, 12.600, 12.640
FCT v Suttons Motors (Chullora) Wholesale Pty Ltd (1985) 157 CLR 277 ............................... 17.220
HR Sinclair & Son Pty Ltd v FCT (1966) 114 CLR 537 .................................................. 10.270, 10.280
Hallstroms Pty Ltd v FCT (1946) 72 CLR 634 ............................................................................. 12.840
Handsley v FCT [2019] AATA 917 ............................................................................................... 22.45
Harding v FCT [2019] FCAFC 29 ............................................................................ 4.100, 4.125, 22.45
Handley v FCT (1981) 11 ATR 644 ............................................................................................. 12.720
Haritos v FCT [2015] FCAFC 92 .................................................................................................. 24.270
Hart v FCT (2004) 217 CLR 216 .................................................................................................. 23.310
Hayes v FCT (1956) 96 CLR 47 ............................................................... 6.20, 6.40, 6.90, 6.100, 6.220
Heavy Minerals Pty Ltd v FCT (1966) 115 CLR 512 ................................................................... 10.170
Henderson v FCT (1970) 119 CLR 612 ........................................................ 16.30, 16.60, 16.70, 17.30
Henry Jones (IXL) Ltd v FCT (1991) 22 ATR 328 ......................................................................... 8.260
Hepples v FCT (1991) 22 ATR 465 ............................................................................................... 6.170
Herald and Weekly Times Ltd v FCT (1932) 48 CLR 113 .................................... 12.80, 12.90, 12.240
Higgs v Olivier [1952] Ch 311 ........................................................................................... 6.160, 6.170
Hii v FCT [2015] FCA 375 ........................................................................................................... 24.130
Hill v FCT [2016] AATA 514 ....................................................................................................... 12.410
Hill v Tax Practitioners Board [2019] AATA 756 ....................................................................... 24.698
Hochstrasser v Mayes [1960] AC 376 .................................................................................. 5.70, 6.40
Hogan v Australian Crime Commission (2010) 75 ATR 794 .................................................... 24.590
Hogan v Australian Crime Commission (No 4) (2008) 72 ATR 107 ......................................... 24.590
Hollis v Vabu Pty Ltd [2001] HCA 44 ......................................................................................... 26.360
Howland-Rose v FCT (2002) 49 ATR 206 .................................................................................. 23.330
Hua Wang Bank Berhad v FCT (No 19) [2015] FCA 454 ........................................................... 17.130
Hunter Valley Developments Pty Ltd v Cohen (1984) 3 FCR 344 ............................................. 24.210
Hutchins v DCT (1996) ATR 620 ................................................................................................ 24.650
Parfew Nominees Pty Ltd v FCT (1986) 17 ATR 1017 ............................................................... 17.180
Pastoral & Development Pty Ltd v FCT (1971) 2 ATR 401 ........................................................ 17.110
Patcorp Investments Ltd v FCT (1976) 6 ATR 420 ................................................ 4.210, 17.30, 21.50
Pay-Roll Tax (Vic), Commissioner of v Mary Kay Cosmetics (1982) 13 ATR 360 .................... 26.360
Payne v FCT (1996) 32 ATR 516 ........................................................... 5.60, 6.130, 6.210, 6.220, 7.58
Penn v Spiers& Pond Ltd [1908] 1 KB 766 .................................................................................... 6.80
Peter Lenten v FCT (2008) 71 ATR 862 ...................................................................................... 12.620
Philip Morris Ltd v FCT (1979) 10 ATR 44 ................................................................................. 17.150
Pickford v FCT (1998) 40 ATR 1078 ............................................................................................. 6.180
Pike v Commissioner of Taxation [2019] FCA 2185 ................................................ 4.70, 4.165, 22.45
Placer Pacific Management Pty Ltd v FCT (1995) 31 ATR 253 ....................... 12.140, 16.140, 16.150
Point v FCT (1970) 119 CLR 453 ................................................................................................... 13.80
Pratt Holdings Pty Ltd v FCT (2004) 56 ATR 128 ....................................................................... 24.570
Premier Automatic Ticket Issuers v FCT (1933) 50 CLR 268 ........................................................ 5.90
Prince v FCT (1959) 7 AITR 505 ..................................................................................................... 8.60
Quality Publications Australia Pty Ltd v FC of T [2012] FCA 256 ............................................. 11.470
SNF (Australia) Pty Ltd v FC of T (2011) 193 FCR 149 .............................................................. 22.360
St George Bank Ltd v FCT (2009) 73 ATR 148 .......................................................................... 12.830
Saitta Pty Ltd v FCT (2002) 50 ATR 565 ..................................................................................... 24.170
Samuel Jones & Co (Devondale) Ltd v IRC (1951) 32 TC 513 .................................................... 13.60
Sanctuary Lakes v FCT [2013] FCAFC 50 .................................................................................. 24.201
Satyam Computer Services Ltd v FCT [2018] FCAFC 172 .......................................................... 4.290
Scott v Commissioner of Taxation (1935) 35 SR (NSW) 215; 52 WN (NSW) 44;
3 ATD 142 .................................................................................................................... 3.150, 5.20
Scott v FCT (1966) 117 CLR 514 ...................................................................... 6.20, 6.90, 6.100, 6.220
Scott v FCT, Re (2002) 50 ATR 1235 ............................................................................................ 19.90
Scottish Australian Mining Co Ltd v FCT (1950) 81 CLR 188 .......................................... 8.140, 8.180
Shiele v FCT [2020] AATA 286 ..................................................................................................... 22.45
Skase v FCT (1991) 32 FCR 206; 22 ATR 889 ............................................................................ 24.190
Slade Bloodstock Pty Ltd v FCT (2007) 68 ATR 911 ............................................................. 7.30, 7.70
Smith v FCT (1987) 19 ATR 274 ........................................................................................ 6.190, 6.220
Smith v FCT [2010] AATA 576 ....................................................................................................... 8.90
Softwood Pulp and Paper Ltd v FCT (1976) 7 ATR 101 ................................................... 8.110, 8.120
Sommer v FCT (2002) 51 ATR 102 .............................................................................................. 10.80
South Steyne Hotel Pty Ltd v FCT (2009) 71 ATR 228 .............................................................. 25.165
South Steyne Hotel Pty Ltd v FCT (2009) 74 ATR 41 ................................................................ 25.165
South Western Indemnities Ltd v Bank of New South Wales (1973) 129 CLR 512 ................. 24.530
Spencer v Commonwealth (1907) 5 CLR 418 ................................................................ 11.470, 17.70
Spotless Services v FCT (1993) 25 ATR 344 ............................................................................... 4.270
Spriggs v FCT; Riddell v FCT (2009) 72 ATR 148 ......................................... 8.20, 8.80, 12.350, 25.60
Squatting Investment Co Ltd v FCT (1953) 86 CLR 570 ................................................................ 6.90
Stanton v FCT (1955) 92 CLR 630 ................................................................................................ 9.200
Starrim Pty Ltd v FCT (2000) 44 ATR 487 ...................................................................................... 7.70
Statham v FCT (1988) 20 ATR 228 ............................................................................................... 8.180
Steele v DCT (1999) 41 ATR 139 ...................................................................... 12.130, 12.810, 16.170
Steinberg v FCT (1975) 5 ATR 565 .............................................................................................. 8.290
Stergis v Boucher (1989) 20 ATR 591 ........................................................................................ 24.550
Stevenson v FCT (1991) 22 ATR 56 ............................................................................................. 8.180
Stockton v FCT [2019] FCA 1679 ........................................................................... 4.165, 4.300, 22.45
Stone v FCT (2005) 59 ATR 50 .............................................................................................. 8.40, 8.80
Strick v Regent Oil Co Ltd [1966] AC 295 ..................................................................... 12.190, 12.200
Sun Newspapers Ltd and Associated Newspapers Ltd v FCT (1938)
61 CLR 337 ........................................................................ 12.180, 12.210, 12.830, 12.840, 13.37
Sunchen Pty Ltd v FCT (2010) 78 ATR 197 ............................................................................... 25.165
Swan v Scanlan (DCT Qld) (1982) 13 ATR 420 ......................................................................... 24.550
Swinford v FCT (1984) 15 ATR 1154 .......................................................................................... 12.710
Sydney Refractive Surgery Centre Pty Ltd v FCT (2008) 73 ATR 28 ........................................ 10.210
W Nevill& Co Ltd v FCT (1937) 56 CLR 290 ..................................................... 12.100, 12.150, 16.160
W Thomas & Co Pty Ltd v FCT (1965) 115 CLR 58 ................................................ 13.40, 13.50, 13.60
WR Carpenter Holdings Pty Ltd v FCT (2008) 69 ATR 29 ......................................................... 22.350
WTPG v FCT [2016] AATA 971 ................................................................................................... 12.240
Walstern Pty Ltd v FCT (2003) 138 FCR 1; 54 ATR 423 ............................................................ 24.201
Warner Music Australia Pty Ltd v FCT (1996) 34 ATR 171 .......................................... 10.270, 10.280
Westcott v FCT (1997) 37 ATR 1017 ............................................................................. 12.750, 12.770
Westfield Ltd v FCT (1991) 21 ATR 1398 .................................................... 8.150, 8.170, 8.220, 8.250
Westpac Banking Corporation v FCT (1996) 34 ATR 143 .................................................. 7.40, 7.280
Whitaker v FCT (1998) 38 ATR 219 .......................................................................... 9.80, 9.100, 9.110
A New Tax System (Goods and Services Tax) Div 100: 25.180
Act 1999 — cont Div 105: 25.180
Div 129: 25.310
s 38-190(1): 25.148
Div 130: 25.310
s 38-325(1): 25.148
Div 136: 25.310
s 38-325(2): 25.148
Div 137: 25.235
s 38-540: 25.148
Div 146: 25.313
s 40-1: 25.170
Div 153: 25.180, 25.235
s 40-65(1): 25.167
Div 165: 25.300
s 40-65(2): 25.167
Div 188: 25.70
s 40-70(1): 25.167
Sch 1: 25.142, 25.260
s 40-70(2): 25.167
Sch 2: 25.142
s 40-75: 25.167
Sch 3: 25.144
s 40-75(2): 25.167
subdiv 38-A: 25.140, 25.150
s 42-5: 25.260
subdiv 38-B: 25.140, 25.144
s 42-10: 25.260
subdiv 38-C: 25.140
s 69-5: 25.240, 25.280
subdiv 38-D: 25.140, 25.148
s 69-5(3A): 25.240
subdiv 38-E: 25.140, 25.148
s 69-10: 25.240
subdiv 38-F: 25.140
s 70-5: 25.217
subdiv 38-G: 25.140
s 84-50: 25.313
subdiv 38-H: 25.140
s 84-55: 25.297
subdiv 38-I: 25.140
s 84-75: 25.299
subdiv 38-J: 25.140, 25.148
s 84-77: 25.299
subdiv 38-K: 25.140
s 84-79(3): 25.299
subdiv 38-L: 25.140
s 84-81: 25.299
subdiv 38-M: 25.140
s 84-87: 25.313
subdiv 38-N: 25.140
s 84-100: 25.297
subdiv 38-O: 25.140
s 87-15: 25.165
subdiv 38-P: 25.140
s 87-25: 25.165
subdiv 38-Q: 25.140
s 93-5: 25.304
subdiv 38-R: 25.140
s 99-10: 25.100
subdiv 38-S: 25.140
s 111-5: 7.450, 25.330
subdiv 38-T: 25.140
s 144-5: 25.70
subdiv 40-A: 25.160
s 188-15: 25.70
subdiv 40-B: 25.160
s 188-15(3): 25.297, 25.299
subdiv 40-C: 25.160
s 188-20(3): 25.297, 25.299
subdiv 40-D: 25.160
s 189-5: 25.217
subdiv 40-E: 25.160
s 189-10: 25.217
subdiv 40-F: 25.160
s 195-1: 25.120, 25.144, 25.146, 25.165,
subdiv 40-G: 25.160
25.167, 25.255
subdiv 84-A: 25.295
Div 13: 25.250
Div 19: 25.310 A New Tax System (Goods and Services Tax
Div 21: 25.310 Administration) Act 1999: 25.10
Div 38: 25.140
Div 40: 25.160, 25.165 A New Tax System (Goods and Services Tax
Div 48: 25.315 Imposition –Customs) Act 1999: 25.10
Div 60: 25.235
Div 69: 25.235 A New Tax System (Goods and Services Tax
Div 72: 25.180 Imposition –Excise) Act 1999: 25.10
Div 75: 25.180
Div 78: 25.180 A New Tax System (Goods and Services
Div 84: 25.180, 25.255 Tax Imposition –General) Act
Div 87: 25.165 1999: 3.20, 25.10
A New Tax System (Goods and Services Tax) Corporations Act 2001: 4.180, 20.30, 21.100,
Regulations 1999 21.390, 22.410
reg 23-15.01: 25.70 s 9: 24.420
reg 23-15.02: 25.70 s 46: 26.250
reg 29-80.01: 25.306 s 50: 26.350
reg 29.80.02: 25.310 s 254T: 21.100
reg 40.5.09: 25.163
reg 40.5.11: 25.163 Corporations Amendment (Crowd-sourced
reg 40.5.12: 25.163 Funding for Proprietary Companies) Act
reg 40.5.13: 25.163 2018: 8.107
reg 70-5.02: 25.217
reg 70-5.02A: 25.217 Crimes Act 1914
reg 70-5.03: 25.217 s 3E: 24.510
Sch 7: 25.163 s 3F: 24.510
s 4AA: 24.200
Acts Interpretation Act 1901
s 29: 24.110 Crimes (Taxation Offences) Act 1980: 24.203
Aged Care Act 1997: 26.400 Federal Court of Australia Act 1976
s 24: 24.270
Australian Crime Commission Act s 25: 24.270
2002: 24.570 s 33(3): 24.270
Language: Finnish
Kirj.
PANAIT ISTRATI
Anna Silfverblad
SISÄLLYS:
Esipuhe
I. Stavro
II. Kira Kiralina
III. Dragomir
ESIPUHE
Romain Rolland.
Panait Istrati.
STAVRO
»Oli miten oli!» hän huudahti ääneensä. »Enhän enää ole lapsi!…
Ja luulenpa olevani oikeutettu ajattelemaan elämästä miten haluan».
»Adrien!…»
Hän kääntyi katsomaan. Penkillä, jonka ohi hän juuri oli kulkenut,
istui mies tupakoiden. Likinäköisyys ja hämärä estivät Adrienia
tuntemasta häntä. Mies ei noussut, ja Adrien lähestyi häntä hiukan
vastahakoisesti, ja huudahti sitten riemusta:
»Stavro!…»
»Niinpä niin, Adrien, minä maksan, jollen kuole. Ja jos kuolen, niin
maksaahan piru!…»
Stavro vastusteli:
»En tiedä».
*****
»Tarkoitatko totta?…»
*****