Mullens v Federal Commissioner of Taxation
id:
mullens-v-federal-commissioner-of-taxation-199-4597377
title:
Mullens v Federal Commissioner of Taxation
text:
Mullens v Federal Commissioner of Taxation, was a 1976 High Court of Australia tax case concerning arrangements where stockbrokers Mullens & Co accessed tax deductions for monies subscribed to a petroleum exploration company. The Australian Taxation Office held the scheme was tax avoidance, but the court found for the taxpayer. In the taxonomy of tax schemes, this was of the kind where a wholly intentional tax benefit is swapped or traded between taxpayers, from someone who can't make full use o
brand slug:
wiki
category slug:
encyclopedia
description:
Judgement of the High Court of Australia
original url:
https://en.wikipedia.org/wiki/Mullens_v_Federal_Commissioner_of_Taxation
date created:
date modified:
2022-07-24T07:41:40Z
main entity:
{"identifier":"Q6934182","url":"https://www.wikidata.org/entity/Q6934182"}
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