Slutzkin v Federal Commissioner of Taxation
id:
slutzkin-v-federal-commissioner-of-taxation-253-12393038
title:
Slutzkin v Federal Commissioner of Taxation
text:
Slutzkin v Federal Commissioner of Taxation, was a High Court of Australia case concerning the tax position of company owners who sold to a dividend stripping operation. The Australian Taxation Office (ATO) claimed the proceeds should be treated as dividends, but the Court held they were a capital sum like an ordinary investment asset sale. In the taxonomy of tax schemes the overall operation was a classic exploitation of income versus capital dichotomy. But there was no need for contrivance or
brand slug:
wiki
category slug:
encyclopedia
description:
original url:
https://en.wikipedia.org/wiki/Slutzkin_v_Federal_Commissioner_of_Taxation
date created:
date modified:
2020-08-22T05:29:17Z
main entity:
{"identifier":"Q7542393","url":"https://www.wikidata.org/entity/Q7542393"}
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:
14