Cridland v Federal Commissioner of Taxation
id:
cridland-v-federal-commissioner-of-taxation-247-11761568
title:
Cridland v Federal Commissioner of Taxation
text:
Cridland v Federal Commissioner of Taxation, was a 1977 High Court of Australia case concerning a novel tax scheme whereby some 5,000 university students became primary producers for tax purposes, allowing them certain income averaging benefits. The Australian Taxation Office held this was tax avoidance, but the test case was decided in favour of the taxpayer, one of the students, Brian Cridland. In the taxonomy of tax schemes, this one was in the category of a wholly intentional tax benefit but
brand slug:
wiki
category slug:
encyclopedia
description:
Judgement of the High Court of Australia
original url:
https://en.wikipedia.org/wiki/Cridland_v_Federal_Commissioner_of_Taxation
date created:
date modified:
2022-07-24T06:34:24Z
main entity:
{"identifier":"Q5185106","url":"https://www.wikidata.org/entity/Q5185106"}
image:
{"content_url":"https://upload.wikimedia.org/wikipedia/commons/f/f8/Coat_of_Arms_of_Australia.svg","width":512,"height":397}
fields total:
13
integrity:
15